Oxford University Press's 1978
application for exemption from UK Corporation Tax
Internal Inland Revenue handwritten note by E. A. Rapsey, 22nd August 1978
TECHNICAL DIVISION (Somerset House)
Reference PS 1199/50
Having read all the evidence, and I find it difficult to see how we can distinguish this case from the Cambridge U.P.
Undoubtedly the OUP has a more commercial poise (I have always noted that CUP books always looked dreary, dreariness obviously equating with learning in Cambridge, whereas OUP dress up their covers with more eye-appeal), however this is not all that relevant and I cannot see that any significant part of their output could be said to be outside the University's primary educational purpose.
I would recommend that the claim be accepted.
Click for the next item in this series, Internal I. R. letter by E. A. Rapsey, 12th September 1978, or for the 1975 Index.
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