Cambridge University Press's failed claim in 1940 for exemption from UK Income Tax
Assessments of tax paid/reclaimed by CUP, 26th May 1940
Assessments on the publishing business at London.
| Year to 31.12.1932 | Loss £2889 | Asst. 1933/34 | Nil |
| 31.12.1933 | Loss £3780 | 1934/35 | Nil |
| 31.12.1934 | Loss £3290 | 1935/36 | Nil |
| 31.12.1935 | Profit £2286 | 1936/37 | £2286 less W & T £1288 losses £998 |
| 31.12.1936 | Loss £826 | 1937/38 | Nil |
| 31.12.1937 | Profit £4596 | 1938/39 | £4596 less W & T £951 losses £3645 |
| 31.12.1938 | Accounts with you | 1939/40 | £6000 under appeal |
It will be seen that down to 1938/39 inclusive no Schedule D tax has been paid for the above years. Tax on the 1939/40 estimated assessment is held over.
Assessments on the printing business at Cambridge.
| Amount of Asst. | Tax paid |
| 1933/34 | £14924 - £2986 | £2984.10. 0. |
| 1934/35 | £ 4686 - £3352 | £ 300. 3. 0. |
| 1935/36 | £ 7858 - £3313 | £1063. 2. 6. |
| 1936/37 | £ 9531 - £2956 | £1561.11. 3. |
| 1937/38 | £12194 - £3029 | £2291. 5. 0. |
| 1938/39 | £10914 - £3353 | £2079. 5. 6. - £894.1.0* = £1185. 4. 6. |
| 1939/40 (Estimated) | £12000 - £3000 | £3150.0.0. (Not paid. 41B-1 issued) |
* Duty in respect of an error or mistake; claim set off in this way by agreement.
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