Transfer pricing, the price at which goods and services are exchanged between associated enterprises, has recently risen
high up the political agenda and public attention, and therefore up the risk agenda for housing associations where they are
large enough (i.e. if they have more than 50 staff and either an annual turnover or balance sheet total of more than €10
million) to be caught automatically by the transfer pricing legislation.
So where might transfer pricing apply within the sector? Recharges of services across group companies is the most likely
area of focus. In addition, housing associations and trading subsidiaries often share premises, facilities, staff and funding.
We take a look at why Transfer Pricing is of particular importance now.