on 02-12-2013 4:22 AM
If you are really only selling on your own unwanted items and outgrown childrens clothes etc to be able to buy the next size of clothing it shouldn't be a problem. However if you were to be under investigation, everything would usually be taken into consideration.
If you are making or buying in to resell, then you should be registered as a business seller on ebay, and with the tax office and any income would legally need to be declared. A private seller wouldn't normally be selling multiples of items.