Since when was a church a business, in general its trading comprises of the selling advertising space in its parish magazine. You really need to understand the difference between individual church finances and the church of England as a body in itself. Very few churches individually have much money.
I said churches and yes they do earn the majority of their income from their congregation. Individual churches pay their contribution (if they can) to the diocese to pay for their clergy, pensions, clergy property cost, church insurance. Its a bit silly saying C of E as an entity as it...
Em, Churches earn income predominantly from its congregations taxed income, why should it pay tax, those who say it should pay tax, should AITC pay tax then.
Churches pay 10% tax as such as they try and give 10% of their income away in charitable grants.