sir am having a trouble understanding why do we have to assume that a particular benefit will be exempt for an employee so long as it is available and exempt for other employees too. in other words, why do all other employees need to benefit also, for that individual employee to gain certain benefit as an allowable deduction?
Sorry I do not understand what you mean – we have the same rules that apply to all employees to determine what is taxable and what is exempt – to repeat myself these rules are stated in the study notes and need to be learned