Star Tax Consultants (STC) provides tax advisory services and trains candidates to the profession who are keen to expertise in tax, by teaching candidates to work on individual client cases and tax planning. Details of a client's case assigned to you is as below: Ali and Sami are brothers. Ali started his own business on 1st November 2021 trading only in standard rated goods. His cumulative turnover as of April 2022 was 72,000. Ali expected a 15% increase in his total sales for the next 6 months from April and expects his trading profit for the year to reach 120,000. Sami works in a company. His employment income includes Salary 68,000 per annum, Car benefit 8,500, Accommodation benefit 4,300, Fuel benefit 2,000. Sami contributes 450 to Occupation Pension Scheme. Both Ali and Sami have other income like bank interest from deposits, dividend income and capital gains, tax on which, were earlier dealt separately by their individual tax advisors. On review of the last six years filing records and other information, STC found that Sami has an undisclosed rental income of 50,000 and has not paid tax on that income till date. Moreover, Sami has also approached one of the staff in STC to help him get the other income details of his brother Ali ,without his brother's knowledge. clearly showing the calculation of various NICS applicable for Ali and Sami and VAT implication to Ali by critically evaluating the impact and of the key legal and ethical constraints in the above case study with recommendations.