INDEX OF MATERIALS IN CUP's AND OUP's TAX-EXEMPTION APPLICATIONS OF 1975 & 1977

Click for Press Releases: August 2007, updated March 2009

PREAMBLE In May 2007, with the Charity Commission's 'Public Benefit' consultations underway, and the university presses' tax status likely to be reviewed (see The Bookseller 16/3/07, The Guardian 17/4/07), I made formal applications under the Freedom of Information Act 2000, to a number of bodies for their production of the papers relating to CUP's and OUP's applications for tax-exemption (CUP 1940 refused, OUP 1952 and previously refused, CUP 1975 accepted, OUP 1977 accepted). All the bodies I approached (The Special Commissioners, HM Revenue & Customs, The Charity Commission) have claimed that they are not subject to the 2000 Act, but the universities themselves, being expressly mentioned in it, cannot do so, and have been obliged to cough up the papers from 1975-1978 indexed below.

However, of the papers relating to Cambridge's earlier, more orthodox, failed attempt in 1940, C.U. Registrary Officer Ian Troupe states without explanation that, at some unknown time between 1975 and the present, these important papers have been lost by the university, a suggestion which seems to compromise its reputation for academic integrity altogether. In the light of Geoffrey Cass's opening remarks of 21st November 1975, particularly at page 4, readers are invited to decide for themselves whether such a suggestion can conceivably be true. I have therefore added my recent correspondence with Mr Troupe (index following CUP's below). Oxford, likewise, has said that, "despite a careful search" the requested papers from its 1952 (and previous) rejected applications have also gone missing. So much for Oxbridge's History Faculties. - A. M.

UPDATE, March 2009 Under the 30-year rule, in February 2009 the Inland Revenue file on the two university presses' applications of the late 1970s was released into the National Archive, but indexed there as relating only to CUP (go to search and type in reference IR 40/19499), despite containing an IR instruction also to index it under OUP. The papers were then initially classified as "closed for 40 years", apparently bowing to a request made by CUP in 2008 for an extra 10-year embargo. When this was queried, an investigation resulted in the papers being declared now "open", but with certain words and passages in them being "redacted" by the Inland Revenue, that is, blanked out by computer. The Inland Revenue redactions are supposedly made under the Freedom of Information Act 2000 Section 40, which protects named individuals' reputations (these are labelled "Closed until 2033"), and Section 41, which protects commercially confidential material such as the amounts of the tax payments involved (labelled "Closed until 2019"). I say 'supposedly' because assiduous Akme scholars may conclude that some of the redactions (for example the opening paragraph in Mr Briddon's letter of 17/1/1977) may have been made for other reasons.

In the revised index below, these new Inland Revenue materials, along with others mentioned in them but apparently still missing, are date-labelled in red, with an asterisk indicating that the document has been redacted. The various redactions (9 in total, on 6 pages) are collated together in a separate puzzle-file with scans, which Akme visitors are invited to solve. The most plausible or amusing solutions to complete the censored blank spaces, e-mailed to Akme, will receive free copies of The Remedy. At the foot of some of the new files, I have added comments of my own, in maroon-bold, with my overall analysis appearing as an appendix to Clarke. - A. M.

CAMBRIDGE UNIVERSITY PRESS

Date Item Pages Filename
?/5/1975 Letter from Binder Hamlyn (CUP's accountants) to Inland Revenue missing (ref)
23/5/1975 Letter from Inland Revenue to Binder Hamlyn (CUP's accountants) missing (ref)
21/11/1975 Letter (Application) from CUP Chief Executive Geoffrey Cass to Inland Revenue 50 75cass1.html
Appendix A: extracts from the Law Reporters' case or the complete case (Akme) 5 75cass1a.html
Appendix B: Cambridge University statement on the Bible privilege 10 75cass1b.html
Appendix C: Lord Zuckerman's paper on Brooke Crutchley 5 75cass1c.html
18/12/1975 Letter from Geoffrey Cass to Inland Revenue 5 75cass2.html
Appendix D: list of CUP Syndics, December 1975 18 75cass2d.html
23/4/1976 Internal I. R. report on CUP by Mr. Maddocks (Claims branch) ? missing
7/5/1976 Internal I. R. memorandum on CUP by Claims branch ? missing
17/5/1976* Internal I. R. report on CUP by Betty McRobert (Charities section) 2 75mcrobC.html
27/5/1976 Internal I. R. letter from R. D. Rawson to G. Briddon 1 75rawsn1.html
28/5/1976 Letter from Inland Revenue to Geoffrey Cass 1 75bridn1.html
28/5/1976 Internal I. R. note from G. Briddon to I. R. Solicitor 1 75bridn3.html
4/11/1976 Internal advice from I. R. Solicitor J. S. Clarke 3 75clarke.html
9/11/1976 Letter from Inland Revenue to Geoffrey Cass 1 75bridn.html
15/11/1976 Letter from Geoffrey Cass to Inland Revenue 1 75cass3.html
3/12/1976 Letter from Inland Revenue to Geoffrey Cass 2 75marsh.html
16/12/1976 Letter from Geoffrey Cass to Inland Revenue 2 75cass4.html
20/12/1976 Letter from Inland Revenue to Geoffrey Cass 1 75marsh2.html
23/12/1976* Internal I. R. letter from H. A. Marsh to W. B. Wilkinson & G. Briddon re. retrospection 1 75marsh4.html
10/1/1977* Internal I. R. note by W. B. Wilkinson on 1974 telephone conversation 1 75tryon1.html
11/1/1977* Internal I. R. letter from W. B. Wilkinson to G. Briddon 1 75tryon2.html
17/1/1977* Internal I. R. letter from G. Briddon to W. B. Wilkinson 1 75tryon3.html
26/1/1977 Letter from Inland Revenue to Geoffrey Cass 1 75marsh3.html
1984 Extracts from M. H. Black's History of CUP 1584-1984, Chapters 13-15 mhblack.html
2009 Redaction puzzle-file - 75redact.html

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 75Troup7

OXFORD UNIVERSITY PRESS

24/3/1977 Letter from OUP Chief Executive George Richardson to Inland Revenue 2 75gbr1.html
28/4/1977 Letter from Inland Revenue to George Richardson 1 75dcm1.html
2/8/1977 Letter from George Richardson to Inland Revenue (main application) 1+26 75gbr2.html
Attachment 1: extracts of the 'Great Charter' of Charles I of 1636 (in Latin) 4 75gbr2_1.html
Attachment 2: sections of the University Statutes 4 75gbr2_2.html
Attachment 3: List of OUP Delegates, July 1977 1 75gbr2_3.html
Attachment 4: OUP Delegates' Annual Report for year ended 31/3/1976 16 75gbr2_4.html
Attachment 5: General Catalogue of OUP books, 1977 (omitted)
Attachment 6: OUP: some important dates 1 75gbr2_6.html
25/6/1978 Internal I. R. report on OUP ? missing
15/8/1978 Internal I. R. report on OUP by Betty McRobert (Charities section) 2 75mcrobO.html
22/8/1978 Internal I. R. note by E. A. Rapsey 1 75rapsy1.html
12/9/1978* Internal I. R. letter from E. A. Rapsey 1 75rapsy2.html
25/9/1978 Letter from Inland Revenue to George Richardson 1 75dcm2.html
2/10/1978 Letter from D. Mitchell (OUP) to Inland Revenue 1 75mitch.html
?/10/1978 Letter from Inland Revenue to Coopers & Lybrand (pp OUP) 1 75dcm3.html
18/10/1978 Inland Revenue filing instruction 1 75filing.html
2009 Redaction puzzle-file - 75redact.html

OUP'S ANNUAL REPORTS 1977-79

November 1977 OUP's accounts for year ended 31/3/77 OUP76-77.html
November 1978 OUP's accounts for year ended 31/3/78 featuring 'Supplementary Note' on tax exemption OUP77-78.html
November 1979 OUP's accounts for year ended 31/3/79 OUP78-79.html

December 2007: THE WHEEDLERS' WAR

At last obtained by Akme:
In all their shame, the failed applications by CUP (1940, 1941) and OUP (1944, 1950) for exemption from wartime taxes, featuring the Inland Revenue's rigorous investigations, the Special Commissioners' judgment (1940), the Oxford Vice-Chancellor's exaggeration, and both universities' unpatriotism.

Click for the UPs' 1940s Charity Status Press Release, Explanation and Index


CLICK TO GO/RETURN TO:

THE SURPRISING TRUTH ABOUT OUP'S 'CHARITABLE STATUS'

THE OXBRIDGE COLLEGE ACCOUNTS INDEX AND OUP ACCOUNTS INDEX

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

THE HISTORY OF AKME AND OF THIS WEBSITE

THE AKME OXFORD CUTTINGS LIBRARY

THE AKME LITERARY LAW LIBRARY

THE AKME STUDENT LAW LIBRARY

ABOUT MAKING NAMES

ABOUT THE REMEDY

THE SITE INDEX

e-mail: akme@btinternet.com