[logo] Inland Revenue CLAIMS BRANCH
Magdalen House Stanley Precinct Bootle Merseyside L69 9BB
Telephone 051-922 8711 ext 2739
To: G. B. Richardson Esq.
Secretary and Chief Executive
Oxford University Press
Walton Street
Oxford
OX2 6DP
Your reference GBR
My referenco X36506/DCM/McR
Dear Sir
OXFORD UNIVERSITY PRESS
Your letter dated 24 March 1977 addressed to H M Inspector of Taxes Oxford 1 District has been referred to this Branch to consider whether or not University Press is entitled to the exemption from tax afforded by Section 360(1)(e) Income and Corporation Taxes Act 1970.
You will I am sure appreciate that to enable me to consider this question I shall need more information concerning the Press than is at present in my possession. Initially, I need to see evidence as to (a) the purposes for which the Press exists and (b) the Press's activities.
As to (a), it is understood that the Press has no separate Constitution of its own, being, as mentioned in your letter, a part of the University. I should however like to see some documentary evidence in support of the proposition that the aim of the Press, as a Department of the University, is, as you say, "to further education and disseminate knowledge world-wide." A short history of the Press and relevant extracts from the University Statutes (especially those relating to the vesting of control in the Press Delegacy) would be of assistance in this connection. Although at this stage I do not require it to be demonstrated at length that the University itself exists for educational purposes extending beyond its membership and physical confines, a brief reference to the evidence of this would also be helpful.
As far as the Press's activities are concerned I would like to see if available a complete catalogue of its published works currently in print together with details of the procedures followed and the criteria applied when publication of any particular work falls to be considered. I should also like to have details of all the trading activities which are carried on with if possible a breakdown on a percentage basis (distinguishing for example between general publications; commercial printing; and printing for the purely domestic purposes of the University of such items as examination papers, statutes and regulations etc).
Yours faithfully
[signature illegible]
H. M. INSPECTOR OF TAXES