In the notes, its says that no benefit arise if the benefit is job related.
Let’s say, an employee is provided with a flat by his employer and that employee ‘works from home’ as well as lives in that flat. Then how we would determine whether its a taxable benefit or not?
Job related accommodation is specifically defined – see OT notes page 61, section 7 (b) (i) Your example would not satisfy any of the 3 situations defined