The following acts have been committed in the course of business of one of your dlients. (1) A customer invoice was omitted from accounting records in order to push it into the taxable profits of the following tax year. (2) The client decided to gift an asset to his spouse in order to reduce a capital gains tax liability. (3) The client understated the proceeds on the disposal of a plot of land in it its corporation tax retum. Which of these actions amounts to tax avoidance and tax evasion? (Provide reasons). Explain in brief how company should deal with the if there is a case of tax evasion from the client, from an ethical viewpoint.