This is our second account - we are the same limited company as the trading account storage.boutique. Sorry, didn't realise I was signed in to that account when I posted.

Of course, it is not for me to define what HMRC will call a business. The guidance is here:

https://www.gov.uk/guidance/selling-goods-or-services-on-a-digital-platform#:~:text=A%20digital%20pl...

I think you are referring to the paragraph "Reporting by Platforms". My comment related to that. Our statement was sent to HMRC a few days ago now and we got a copy.

My business is a Limited company and so I pay corporation tax, paye, NI, VAT etc. I am happy to do so as it is only fair.

This thread, however, is about whether eBay is dead. In my humble opinion, there are a small minority of rogue traders who are feeling the net closing in. At the same time, I think eBay is tidying up its site to make it's reputation more in keeping with a modern trusted marketplace and so the two initiatives are squeezing out the nonsense. A few traders have been coasting for years and not paying appropriate taxes and are now feeling the pinch - blaming eBay or even other businesses for the predicament they find themselves in. 

Is eBay dead? I dont think so. I think more and more businesses will feel it is a trusted place to sell, and less and less rogue traders will risk trading here. The eBay share price in the last year (note todays date) is up almost 36%. This is low compared to the FTSE, but I think if eBay was dead it would be much worse.

So, my feeling is, no eBay is not dead, but a lot of vociferous traders may be.