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Can you tell me what was wrong with my answer please. What other information do you need? I've been working in tax for over 30 years so I know what I'm talking about from experience and don't believe in padding out answers with superfluous information for the sake of it. I have over 6,500 accepted answers on this site and high customer ratings so I'm not happy at having my answers dismissed without some form of explanation.I suggested your wife open her own ebay and paypal accounts and from the rest of what you said in your question, its clear that you have a handle on what needs to be done tax wise generally. If you let me know what other information you need I'll do my best to help.
Apologies, I thought I had clicked the okay button. Please accept my apologies. I hope this does not have an affect on your ratings. I have clicked the excellent button now.
Kind regards, Mark