DCF Inflation (example 5, Pg: 53 in ACCA lecture notes) – FM paper

In this example, we had tax savings more than the tax, so that would mean that in the CT600 we would report a taxable loss after the capital allowances.

However, as per my understanding we will not get that extra tax saving back as cash, unless we carry that loss back against the last year’s profit and request HMRC to refund the tax paid on last year’s CT600.

So, could you please advise why Sir (Tutor) added the tax saving into the total cash flow (in lecture 3, CH 8) as it should not affect the actual cash position?