Does Losses available to be carried forward apply to investment through another individual?

Hi there, I gave a certain amount of money to a friend (transfer directly to account under his name) who was setting up a fund to invest in crypto, it turn out making loss of 40% and I realise the loss by requesting to withdraw. At that time he told me the investment was made under his name instead of a fund or a company, in this case can I still claim the 40% loss as loss available to be carried forward for capital gain tax? For supporting document, I have monthly statement from his staff with his name and title of investment manager, but without any company name on it; I also have the record of original money transfer to him and the withdrawal transfer from him. Many thanks for your help!

Hi,

You can see guidance here: 

Peer to peer lending

Thank you.