is it best with a new ipad to set up from scratch or to restore from my iphone back up?

Only you can answer - as this will be influenced by what you want to acheive.

If your iPad is in addition to an iPhone, personally, I’d set up the iPad as new, installing Apps and adding email addresses as required. Having both iPad and iPhone, you may not necessarily want both devices to have the same configuration. iCloud will share native App data.