Your manager had a meeting with his new client Federer. Federer is 38 years who has no knowledge of the UK tax system. He is resident, ordinarily resident and domiciled in the UK. He is considering whether to operate as self –employed or to work for another company. He is also unaware of the difference between VAT and other UK tax systems and administration operated by HMRC (Her Majesty’s Revenue and customs). He also wants to recognise the purpose of the professional and ethical framework in which accountants operate. In view of the HMRC administrative system, you are required to: a. Critically discuss the difference between employment and self-employment, their advantages and advantages to the client. b. Critically evaluate the difference between tax avoidance and tax evasion, their implications on the client and the government. c. Evaluate the purpose and types of taxation in the UK and the tax planning issues for the client. d. Appraise the different sources of the tax law, the purpose of the professional and ethical framework in which accountants operate.