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Hi. My name is Tony. I'm looking at your question now and will post my answer or ask for more information here in a short while.
You cannot claim income tax relief for an unrecoverable loan to a company I'm afraid. It can only be relieved against capital gains. See HS296 here. As the companies have ceased trading HMRC would disallow any claim for income tax relief should you convert the loans into shares.
You can claim income tax relief for the capital losses on shares you had in your companies. See HS286 here.
I hope this helps but let me know if you have any further questions.
Based on what you have told me you won't get tax relief for the loans simply because they are treated as capital losses and are only relievable against capital gains. Unless you have a share certificate for the loan that may be shares you are unlikely to get income tax relief for that one either. Check the company history on the Companies House website.
Your companies were ordinary companies. The rules around loans and shares are as I set out.