Caving & Co (March/ June 2017)

Dear sir,
I have some doubts relating to the ethics part of this question.

“Caving & Co also provides taxation services for Hurling Co in the form of tax return preparation along with some tax planning advice.”

While the answer says since the threat is self interest (since by doing so, it means undue dependence on fees from client), can I say that there is a self review threat involved, since they’re providing non assurance services and they’re quite possibly checking their own work)

Am I right in reaching this conclusion?

Also, when there is a long association of senior personnel with client (familiarity threats), what does it mean by 7 years and 1 year of flexibility and 2 years gap as a partner? Haven’t really understood that.

Thanks.