THE WHEEDLERS' WAR

CUP'S AND OUP'S FAILED CLAIMS FOR TAX-EXEMPTION, 1940-1950

Click for Press Release and Explanation

Index

Note. There are four separate applications here and some incidental correspondence, all of which I have linked together so that one can 'leaf through' all four applications continuously without returning to this index. As there are many references to the earlier documents in the later ones, scholars are advised to read the entire series from the first item, so as to follow (like the Inland Revenue officers at the time) the logical progression of the arguments. To save web space, the jpeg reproductions of the original documents are small and low-resolution; scholars who would like to receive full-size high-resolution photos (and many of the papers feature margin notes and handwritten additions not included in Akme's html transcriptions), please e-mail your requests to akme@btinternet.com. - A. M.

CUP'S FAILED CLAIM IN 1940 FOR EXEMPTION FROM INCOME (PROFITS) TAX

Date Item (link) No. of pages IR/UP refs. File name
26/5/1940 CUP's Claim Form 1 C40_01.html
26/5/1940 Assessments of tax paid/reclaimed by CUP, 1932-38 1 C40_02.html
28/5/1940 Internal Inland Revenue memorandum 2 T/1085/80 1940, X.36122 C40_03.html
27/6/1940 Internal Inland Revenue minute of decision 1 T/1085/40 C40_04.html
4/7/1940 Letter from Inland Revenue to Turquand, Youngs, McAuliffe & Co., CUP's accountants 1 T1085/8/40 C40_06.html
6&13/7/1940 Letters from Turquand, Youngs, McAuliffe & Co. to Inland Revenue 2 T1085/8/40, JBPW/WNP/NEB C40_07.html
22/7/1940 Letter from Garrard, Wolfe & Co., CUP's solicitors, to Inland Revenue 1 T1085/8/40 C40_09.html
22/7/1940 Note from Inland Revenue to the Special Commissioners 1 T1085/8/40 C40_10.html
11/11/1940 Hearing before the Special Commissioners
22/11/1940 Decision (Order) of the Special Commissioners 1 T1085/8/40 C40_12.html
13/12/1940 Report of hearing before the Special Commissioners 2 T1085/8/40 C40_13.html
13/12/1940 Internal Inland Revenue note on Solicitor's report of hearing 2 T1085/8/40, ROL/VMJ C40_14.html
29/1/1941 Internal Inland Revenue further note on Solicitor's report of hearing 2 T1085/8/0 C40_15.html

CUP'S CLAIM IN 1941 FOR EXEMPTION FROM WAR DAMAGE CONTRIBUTION

30/8/1941 Internal Inland Revenue letter 1 W.D.C.598/41 X.36122 ROL/VMJ C41_01.html
11/9/1941 Letter from Inland Revenue to solicitor 1 W.D.C.598/41 C41_02.html
28/9/1941 Advice from solicitor to Inland Revenue 2 W.D.C.598/1941 C41_03.html
16/10/1941 Letter from Inland Revenue to T. Knox-Shaw, Cambridge University Treasurer 1 W.D.C.598/1941 C41_06.html
30/10/1941 Letter (CUP's "statement") from T. Knox-Shaw, to the War Damage Commission 4 W.D.C.598/1941, 41/6757 C41_08.html
30/10/1941 CUP's "statement", Exhibit A Letters Patent of Henry VIII, 1534 1 C41_16a.html
30/10/1941 CUP's "statement", Exhibit B Act of Incorporation of Elizabeth I, 1570 1 C41_16b.html
30/10/1941 CUP's "statement", Exhibit C Orders giving CUP leave to print almanacs, and resolving Stationers' dispute, 1623 2 C41_16c.html
30/10/1941 CUP's "statement", Exhibit D Extracts from CU statutes and ordinances 1 C41_16d.html
3/11/1941 Letter from War Damage Commission to Inland Revenue 1 M.1439 C41_09.html
6/11/1941 Letter from Inland Revenue to War Damage Commission 1 C41_10.html
20/11/1941 Internal Inland Revenue letter 2 W.D.C.598/41 C41_14.html
26/11/1941 Inland Revenue's counter-statement, by W. B. Blatch, solicitor 6 W.D.C.598/41 C41_17.html
20/2/1942 Decision of the War Damage Commission (in CUP's favour in respect of W.D.A. premises relief, but with its liability for Income Tax reiterated) 2 C41_22.html
20/2/1942 Precis report of W.D.C. decision 1 W.D.C.598/41 C41_25.html

Correspondence in the same I.R. file concerning the separate taxation (or not) of CUP's printing and publishing businesses

13/2/1942 Letter from Turquand, Youngs, McAuliffe & Co., CUP's accountants, to Inland Revenue 1 60178/GHH, JBPW/WNP/FEB C41_29.html
5/3/1942 Internal Inland Revenue letter 1 60178/GHH, T1388/15/42 C41_30.html
31/3/1942 Internal Inland Revenue letter 1 60178/GHH, T1388/15/42 C41_32.html

OUP'S FAILED CLAIM IN 1944 FOR EXEMPTION FROM WARTIME E.P.T. (EXCESS PROFITS TAX)

10/6/1944 Letter from Sir David Ross, Oxford University Vice-Chancellor, to Sir Alan Barlow, Chairman, Inland Revenue Board 3 O44_01.html
8/6/1944 Memorandum on OUP's taxation by Kenneth Sisam enclosed with the Vice-Chancellor's above letter 5 O44_02.html
13/6/1944 Letter from Sir Alan Barlow to Sir David Ross 1 O44_03.html
13/6/1944 Letter Sir Alan Barlow to Sir Cornelius Gregg (barrister) 1 O44_05.html
6/7/1944 Internal Inland Revenue Report by J. Batty (Claims Department) on OUP's tax position 2 O44_07.html
7/7/1944 Internal I.R. legal advice sent to G. W. Booth, Chief Inspector of Taxes (Claims) 3 P.S.1496/44 FBD/MC O44_08.html
12/7/1944 Internal Inland Revenue Report by G. W. Booth on OUP's charity status 3 P.S.1496/44 O44_09.html
13/7/1944 Internal Inland Revenue letter to Deputy Chairman of Claims Department 2 P.S.1496/44 O44_10.html
21/7/1944 Internal Inland Revenue letter by J. Batty to City 15 District 1 P.S.1496/44 B.10/JB O44_11.html
31/7/1944 Internal Inland Revenue letter by W. F. Martin (City 15 District) to Claims Department 1 P.S.1496/44 WFM/IRH O44_12.html
3/11/1944 Internal Inland Revenue letter by W. F. Martin to Claims Department 1 P.S.1496/44 WFM/GL O44_16.html
6/12/1944 Final Report by W. F. Martin to Chief Inspector, E.P.T. 2 P.S.1496/44 WFM/GL O44_17.html
12/12/1944 Directive from Chief Inspector of Taxes to City 15 District 2 P.S.1496/44 O44_18.html
2/10/1945 Letter from W. F. Martin to Chief Inspector, E.P.T. 1 P.S.1496/44 B.12A.R. WFM/51/DJ O44_19.html
10/1945 Inland Revenue's final decision on OUP's E.P.T. liability 2 P.S.1496/44 O44_20.html

OUP'S FAILED CLAIM IN 1950 FOR EXEMPTION FROM INCOME (PROFITS) TAX

17/5/1950 Internal Inland Revenue file note: "I was tackled at Oxford last weekend..." 1 P.S.1199/50 O50_01.html
May 1950 Internal I.R. Summary of OUP's and CUP's tax position 3 FBD/MC P.S.1406/44 O50_02.html
26/5/1950 Internal I.R. Report for Chief Inspector on OUP's and CUP's tax history 2 P.S.1199/50 O50_03.html
10/6/1950 I.R. draft decision on OUP's tax 2 P.S.1199/50 O50_04.html
23/6/1950 Internal Inland Revenue letter from G. W. Booth to Mr Webb 1 P.S.1199/50 O50_05.html
14/7/1950 Internal Inland Revenue briefing to G. W. Booth and the Private Secretary 1 P.S.1199/50 O50_07.html
18/7/1950 Letter from Douglas Veale, University Registrar, to Sir Eric Bamford, Chairman of Inland Revenue Board 1 P.S.1199/50 Reg/3 DV/JDG/ O50_08.html
25/7/1950 Letter from Sir Eric Bamford to Douglas Veale 1 P.S.1199/50 O50_12.html
4/8/1950 Letter from Douglas Veale to Sir Eric Bamford 1 P.S.1199/50 Reg/3 DV/JDG/ O50_13.html
17/10/1950 Inland Revenue note of interview with OUP's accountants 1 P.S.1199/50 64/GWB O50_14.html

August 2007: JIG UP FOR DIFFERENT TOTAL ANIMALS?

At last obtained by Akme:
In all their glory, the granted applications by CUP (1975) and OUP (1977) for exemption from UK tax, including the Inland Revenue correspondence and featuring Papa Crass's fuzzy logic, Ooh we are so antiente and so verie spetiall, the Underliner's Case, Blessed be the Biblebaggers, Lord Trumpington Todd's CV, Oxford's Glowing Beams, Shining Torches and Great Latin Pœnis, and many other classic comedy hits, but not featuring their previous rejected applications (CUP 1940, OUP 1952), which they have, er, "recently lost".

Click now for the CUP/OUP 1970s Charity Status Press Release and Index

MALCOLM - C.U. CORRESPONDENCE, 2007

Date Item Filename
21/5/2007 Letter from Andrew Malcolm to C. U. Registrary 75Troup1
20/6/2007 Letter from Ian Troupe (C. U. Registrary) to Andrew Malcolm 75Troup2
2/7/2007 Letter from Andrew Malcolm to Ian Troupe 75Troup3
27/7/2007 Letter from Ian Troupe to Andrew Malcolm 75Troup4
15/8/2007 Letter from Andrew Malcolm to Ian Troupe 75Troup5
24/9/2007 Letter from Alan Clark (C. U. Secretariat) to Andrew Malcolm 75Troup6
5/11/2007 Letter from Alan Clark (C. U. Secretariat) to Andrew Malcolm: note 'war effort' reference. 75Troup7

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THE MALCOLM vs. OXFORD CASE INDEXES: I (1984-92) AND II (2001-02)

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