References 60178/GHH, T1388/15/42
Secretary, Taxes (via Cambridge 1)
1. The position is that apart from the notice no steps have yet been taken in respect of the claim pending determination of the amount of the loss.
2. The Rule 13 relief was not claimed by virtue of Section 24 Finance Act, 1923. The claim was made on 26.2.1941 (for both 1939-40 and 1940-41) and it is only recently that the liability in respect of the Printing business has been agreed - see paragraph 3.
3. The Loss on the Publishing Department has not been actually agreed but may be taken to be £4,381 for the year 1938.
As regards the Printing Department the information will be forwarded by Cambridge 1.
4. No claim has been advanced in this District that the publishing and printing activities in fact constitute a single trade. (In my report of 5th instant I see that I described the two branches as "parts of one whole". This has not in fact been established and is a matter for consideration).
5. File attached.
Euston District,
31st March, 1942.