TAX ADVICE - YOU MUST BE BASED IN UK ACCOUNTANT OR TAX ADVISOR

Can pay £15 for this : ( YOU MUST BE BASED IN UK & EITHER ACCOUNTANT OR TAX ADVISOR )
QUESTION : Can profit be allocated into a capital reserve or pre-investment fund for future investment in another company, with the new company to be incorporated within two years using the same director, thereby deferring tax? What should be mentioned in the annual accounts filing regarding this set-aside amount?
When preparing the company’s tax return (CT600), will the following approach be correct, or is there a better option available?
• Flag the profits as being set aside for future investment purposes. While it remains part of the company’s capital, it is earmarked for future reinvestment.
• Is there a need to provide supporting documentation showing that the company has formal plans to invest this in a new company, along with the intended timeline (two years)?
Is it advisable to use this strategy?