A business that is owned and controlled by one person and where the owner has no separate legal identity to the business, ie they are regarded as one and the same in the eyes of the law. A sole trader may still employ people and this may include the appointment of a manager to run the business on their behalf, although the latter is rare. Sole traders are the simplest and most numerous structure and most common in the tertiary sector. Businesses such as local butchers, corner shops, hairdressers, window cleaners and self-employed financial advisors often set up as sole traders.