Telephone: 01223 764142
Fax: 01223 332332
E-mail: foi@admin.cam.ac.uk
Mr Andrew Malcolm
7 Southover Street
Brighton
BN2 9UA
FOI/2007/20
27th July 2007
Dear Mr Malcolm
Re: Request for information
I am writing regarding your clarification request, following my previous letter to you dated 20 June 2007, in response to our response to your request for information. Your follow up letter was received 4 July 2007 and I am dealing with it under the terms of the Freedom of Information Act 2000. Your request, dated 22 May 2007, stated:
"The copy documents I seek are all those relating to the applications made by the Cambridge University Press (CUP) to the Inland Revenue in 1940 (rejected) and in 1975 (accepted in 1976) for exemption from Corporation Tax, including the Inland Revenue's detailed rulings and reasonings in each case."
I forwarded your follow up letter to the Cambridge University Press and asked them to look for any additional documentation. The result with regard to the 1940 application remains the same; the University does not hold any documents relating to that application. As for the questions you ask in the event that the 1940 papers could not be traced after further checks, I'm afraid we do not hold that information. In view of the fact that the 1940 material was 67 years old, as part of the search to respond to your original request I asked that the University Library to search the University Archives, no reference to "Corporation Tax" was found. However, you are able to search the archives yourself (http://iantis.lib.cam.ac.uk/) and order copies of any documents that may be of interest. A photocopy order form/copyright declaration would need to be completed and returned to the Imaging Services Department (http://www.lib.cam.ac.uk/deptserv/imagingservices/order.html).
Additional copies of documents held by the University relating to the 1975 application are enclosed. I apologise that these documents were not in the original mailing, however the CUP have gone to great lengths in their searches and found this material outside their usual contemporary filing arrangements. As far as we are concerned you have received everything the University holds in relation to the 1975 application.
If you have a complaint or comment about the way we have handled your request please write to the Administrative Secretary, The Old Schools, Cambridge, CB2 lTN. If you are not satisfied with the [page 2] response, any person may apply, under section 50 of the Freedom of Information Act 2000, to the Information Commissioner for a decision whether, in any specified respect, a request for information made by that person to a public authority has been dealt with in accordance with the requirements of Part I of the Act.
Yours sincerely,
[signature illegible] pp. I.D. Troupe
Enclosures:
Page 35 (unobscured) of letter from CUP Chief Executive Geoffrey Cass to Inland Revenue, 21/11/75
Letter from Inland Revenue to Geoffrey Cass, 28/5/1976
Letter from CUP Chief Executive Geoffrey Cass to Inland Revenue, 15/11/1976
Letter from CUP Chief Executive Geoffrey Cass to Inland Revenue, 16/12/1976
Letter from Inland Revenue to Geoffrey Cass, 20/12/1976
Letter from Inland Revenue to Geoffrey Cass,
26/1/1977
Not enclosed (as requested):
Documents from CUP's 1940 (failed) application for tax exemption
1975 correspondence between Binder Hamlyn (CUP's accountants) and Inland Revenue