You can act as an individual. You should be able to follow the steps easily to publish your app.
If you want to pay the absolute maximum amount of tax over your sales, then yes, sell it as an individual.
Point noted Riven, thanks.
But you might want to, yunno, actually try selling something before you worry too much about your liabilities, and only then plow the first few hundred quid you make into some incorporation paperwork.
Spot on sproingie. This is pretty much where I'm coming from, I just want to give it a whirl as an individual first. If I make $2 then I won't worry about establishing a business and paying VAT in some European country I've never heard of. If however I woke up $100K richer (...ya...right...sure...), then I'd be applying for that business number and giving an accountant a call.
Cheers all, much appreciated.