Your manager has asked you to take charge of some work in connection with the Heyer Ltd group of companies. A schedule of information from the client files and an email from your manager detailing the work he requires you to do are set out below.

Email from your manager – dated 8 June 2017
Please carry out the following work:

Required: Carry out the work requested in the email from your manager. The following marks are available:

(d) Disclosure of transfer pricing.                (5 marks)