As regards tax, if you choose to operate as a sole trader in the UK, your business is chargeable to UK tax and you must also make a return of this income to the Revenue Commissioners. However, double taxation relief will be available.
Where you operate as a trading company, there is an exposure to a higher rate of tax as Irish trading companies are taxed at 12.5% whereas UK trading companies are generally taxed at 19% from 1 April 2017.