Doc and tronc

We act for a doctors' surgery who in common with other medical practices have a separate donations account for receipt of donations from grateful patients. This money is usually spent on medical equipment which would benefit the patients of the surgery as a whole.

However because the surgery account is accumulating more funds than the practice can reasonably spend the doctors have recently opened up a second account and named it 'staff community account'. The second account receives donations from patients where the donations are marked 'The staff of the surgery' or such similar phrase mentioning 'staff'. The staff use these funds to finance social evenings. No medical equipment or the like is purchased from the second account.

My question is whether the second account operates as a trust account and therefore does not give rise to a taxable benefit to the staff.

If this...