Izabella is 20 years old. Eighteen months ago, she started selling some of her old clothing which no longer suited her on peer-to-peer social shopping apps such as Letgo and Depop. She was surprised at how much she was able to sell some of her clothing for and persuaded some of her friends to let her sell their clothes for 5% of the selling price. She has also started buying clothing from charity shops and selling it on through the shopping apps. Izabella has asked you for advice on tax implications of her clothes-selling activities. What advice would you give regarding Income Tax and any other taxes you consider might be relevant.