Yep
Yep,
Once he's sorted out, the easiest way to keep on the straight and narrow is to keep a business account and pay himself a fixed salary each month so that enough is left in the business account to cover Tax and VAT.
Obviously in a Ltd company situation that's essential, but sole traders are free to keep all their money in one account, and that can lead to this sort of problem.
It takes discipline though even if you separate the accounts. It's very easy for a sole trader to use money from that's been put aside for tax etc.
I was a solt trader and I certainly find it easier since I switched to a Ltd. Company, although I know many people suggest that the cost and regulations etc are not worth it.
It works for me.
-Rd