Companies that do not qualify for group relief (www.practicallaw.com/A36228) may qualify for consortium relief. Where a company is owned by a consortium company (www.practicallaw.com/A35616), group relief can be surrendered from the consortium to companies in the same group as the consortium members and from such group companies to the consortium company (Chapter 4 of Part 5, Corporation Tax Act 2010) subject to various anti-avoidance provisions.