Donations to a company registered under the Cop-operative and Community Benefit Societies Act

The company trades and is therefore subject to corporation tax. It is a shop run for the benefit of the community and hence receives many donations which are used to maintain the business. Looking at guidance in the HMRC Business Income Manual BIM4180 (https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim41810). It states that: 'if the character (of the receipt) in the recipient’s hands is that of a payment made in order that the money may be used in the recipient’s business, to supplement trading or other business receipts and to enable the recipient to carry on business, or otherwise to preserve and maintain trading stability and solvency, then it will be a taxable trading receipt' However this seems to directly contradict advice given elsewhere on this forum: 16/2/23 CIC donations from directors- HMRC response 'These donations would not be taxable as they are not trading receipts' 25/5/23 Donations to Non profit co-operative: HMRC response- any donations received would not be considered as trading receipts' I wonder if you could please clarify the position here - are donations made to a limited company, trading and subject to CT, taxble or not. Thanks for your help

Hi Simon Brook,
Donations to a CIC  are not a taxable receipt.
If you have no community interest activities and were for example, a normal corner shop, then it may be a taxable receipt.
However, from the infor provided this would not be the case in view of your activities as your tading is not carried out for personal profit but to benefit the community.
Thank you, 

Thanks for your help