Not enough time or money

[DominicJ]

AXJ
Perhaps you could read your buildings insurance blurb and see if it mentions anything to do with residential use only.

As I said, quite sure, not legal opinion.
Same goes for tax

[AXJ]

I believe the question has already been addressed. Never the less, I'll give it another shot. Insurance I have had in the past in the UK has covered me working from home with a computer, that I promise you is true. I even claimed for a new apple mac after it was dropped, and the claim was paid. I believe that you have to tick a box if you have a 'home office' to be certain that you are covered. I had business insurance anyway, it's tax deductible. I have never had to worry about the fabric of the building insurance, there is always a clause that allows for an office in the home which is used for business.

If you don't have employees you don't need employee liability insurance (which if you do have employees, the certificate must be displayed on the premises). If you have callers / customers, then it is prudent, though not obligatory to my knowledge, to have third party liability insurance in case someone shuts their finger in your front door, the ceiling falls in or something. If you are manufacturing, the whole complexion changes. You need third party liability in case your product causes injury or damage. Chances are if you are manufacturing, you will not be working from home, unless you have a big shed in the garden.

As mentioned by others, tax is irrelevant. If you make money you pay tax, where ever you earn it, if you make over X pounds as a small business you need to be registered for VAT.

The whole affair is different in the Basque Country, here you have to get council permission for change of use (as you would in the UK), like a planning application a notice is put up. In my apartments, there are at least two hair dressers, a catering company and a bird breeders. They are big apartments, all the people live on the premises. i.e. they work from home. You don't need a change of use for a 'home' office, if one did, a large percentage of the households with an Internet connection would require a change of use application granted.

Good things about construction laws here is that the ground floor of all multi-story buildings are commercial units (also an underground parking space for every apartment is a legal requirement). So if one wants to get serious, it is very easy to open up shop in a proper commercial premises just down stairs. These places are called "locals". A group of teenagers often have their own 'local' , like a private youth club. They all chip in x euros a month for the use. There is no 'adult' supervision, they run it themselves and behave very well.

It is years since I ran a business from home in Britain, but given your experience / career Dominic, and assuming you are still in Britain yourself I am sure that you can give chapter and verse on the regulations. My partner here is a business consultant and accountant, there is nothing they don't know about these things, that is their job.

[Rosendula]

Thank you everyone for your sympathy and suggestions. I have today taken my website offline and will be selling it at reduced prices on eBay to clear it. I will probably keep some of it myself .
Although I am sad that it is going, in another way it's a relief. It will be nice to not be constantly checking my emails for sales, updating the website, doing accounts, etc. It will also be lovely to be able to reclaim the space that all the stock is taking up in my little house. One of the reasons I'm giving it up is lack of time, so to have to put more time in to close it down, it's killing me. But, if I can get it all finished before the end of Autumn that would be perfect. I want to turn my front garden into a vegetable garden, so there are all the fruit bushes and herbs to relocate, and hedges to replace. Add that to the winter dig at the allotment, and I think the timing has worked out perfectly.

Thank you all again for your support.