[Talk-GB] OSM leaving the UK?

[David Woolley]

On 06/07/2021 12:36, David Woolley wrote:
> It is not clear to me that a donation meets the definition of being 
> trading, and a quick search suggests that to be taxable, the surplus 
> must arise from trading.  I think further research might be useful.

HMRC's internal manual page on this 
<https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim41810> 
is, unfortunately, as clear as mud.