Introduction Example 2:
33.A contract agreed between a CASC controlled company and a CASC member provides for two supplies for a total figure of £100,000.  An arm’s length transaction would have cost £25,000 for each supply. It is impossible to know how the £100,000 is allocated to each supply in this case, therefore the whole of the £100,000 will be treated as Inflated Member Related Expenditure.