Over here (Ireland) we have a specific Artists Tax Exemption. Not sure what the story is in UK/France. We also have a free advisory service, the Citizens Advice Bureau; surely there is an equivalent over there (we usually copy all the British great ideas!!)? where she could get unbiased and compehensive advice that she needs. Good luck!
Litopia
Emily
E G Logan
Just got my latest Writers and Artists Yearbook – should be in a big UK public library?? – listings p493 Art Agents & Commercial Art Studios; p498 Card & Stationery Publishers accepting illustrations & photos.
E G Logan
That's 2023 ed (always year ahead). Don't know if it's accessible online, but it's the bible for agents.