a) Whether the School Fees concession facility was gains or profits from employment to the employees of the appellant

b) What is the value of the gains or profits from employment, if any that can be determined to accrue in (a) above, and provisions of the Section 5(2)(b) of ITA are applicable

c) Whether the Appellant is liable to pay the PAYE taxes on the gains and profits from employment, if any, are determined to accrue in (a) above.

It is the Appellant's case that the School Fees Concession Facility is a discretionary grant given to Its employees on the basis of 'surplus space and as such, its fair market value cannot be determined on an arm's length basis. The Appellant further content that the Respondent had, in its course actions in the course of previous audits, caused it to believe
t it was in compliance with the income Tax Act (ITA) in so far as
school fee is concerned

In view of the tribunal's above findings it is clear that for its attention in addressing this dispute have been resolved in favor of the Respondent with the consequence that the Appellant has failed to demonstrate that the respondent assessment or tax decision was wrong or incorrect.

The respondent’s assessment "dated the 30 April 2015 is accordingly sustained.Thus, the Appeal has no merit and is hereby dismissed.