(a) David intends to start a business. He is undecided about whether he should operate as a sole trader, partnership or incorporate a company. However, he is currently working as a stocks dealer in OSK investment bank. He seeks your advice on the tax- treatment as below: (i) the differences for the sole trader, employment, partnership, and incorporation Employment Partnership Sdn Bhd Sole trader Basis period Date of filing the tax return Sources of income (12 marks) (ii) any Two (2) differences between an investment holding company and investment dealing company. (4 marks) (b) JJ mart Sdn Bhd received the notice of assessment for the year of assessment 2019 on 1st April 2020. He seeks for your advice on the tax procedure as below: (i) differences between additional and increase assessment. (ii) the process on desk audit and field audit. (iii) claim on the appeal legal fees. (4 marks) (3 marks) (2 marks) [Total: 25 Marks]