THE WHEEDLERS' WAR INDEX

CUP'S AND OUP'S FAILED CLAIMS FOR TAX-EXEMPTION, 1940-1950

Click for 2007 PRESS RELEASE and EXPLANATION

BACKGROUND: The UK's two major university publishers at Oxford and Cambridge have, over the years, repeatedly made applications (to the Inland Revenue, not the Charities Commission) for exemption from tax. In 2007 Andrew Malcolm investigated this history, obtained and photographed the historical documents, and posted them indexed as THE WHEEDLERS' WAR (1940-50) and DIFFERENT TOTAL ANIMALS (1975-78). In December 2020, the papers in the National Archive at Kew were embargoed until 2029, making Akmedea their only public source. To mark this development, 300 dpi scans were added, together, as reminders of how important they were, timelines of the early papers' contemporary wars. In 2021, during the row at Cambridge over the amalgamation, autonomisation and emigration (to the Philippines) of its press and its examination board, Akmedea was cited as a key source and the UPs were denigrated by dons as "cash cows". In 2024 further papers were unearthed and scanned (datemarked green) and combined pdfs of the longer documents were added.

There are four separate applications here and some incidental correspondence, all of which I have linked together so that one can 'leaf through' all four applications continuously without returning to this index page. As there are references to earlier documents in later ones, scholars are advised to read the entire series from the first item, so as to follow (like the Inland Revenue officers at the time) the logical progression of the arguments. - A. M.

CUP 1940 (income tax) - CUP 1941 (war damage) - OUP 1944 (excess profits) - OUP 1950 (income tax)

Here are the most important legal opinions and decisions: 1940 1 - 2 - 3 - 4 1941 1 - 2 1944 1 - 2 - 3 - 4 - 5 1950 1

CUP'S FAILED CLAIM IN 1940 FOR EXEMPTION FROM INCOME (PROFITS) TAX

Date Item (link) pages IR/UP refs. Akme file name Akme scan code
1940 Inland Revenue file index 1 C40_00.html C40_00fs.jpg
26/5/1940 CUP's Claim Form 1 C40_01.html C40_01fs.jpg
26/5/1940 Assessments of tax paid/reclaimed by CUP, 1932-38 1 C40_02.html C40_02fs.jpg
28/5/1940 Internal Inland Revenue memorandum 2 T/1085/80 1940,
X.36122		 C40_03.html C40_03fs.jpg
27/6/1940 Internal Inland Revenue minute of decision 1 T/1085/40 C40_04.html C40_04fs.jpg
4/7/1940 Draft (standard form) letter from Inland Revenue to Turquand, Youngs, McAuliffe & Co., CUP's accountants 1 T1085/8/40 C40_05.html C40_05fs.jpg
4/7/1940 Sent letter from Inland Revenue to Turquand, Youngs, McAuliffe & Co. 1 T1085/8/40 C40_06.html C40_06fs.jpg
6/7/1940 Letter from Turquand, Youngs, McAuliffe & Co. to Inland Revenue 1 T1085/8/40,
JBPW/WNP/NEB		 C40_07.html> C40_07fs.jpg
13/7/1940 Letter from Turquand, Youngs, McAuliffe & Co. to Inland Revenue 1 T1085/8/40,
JBPW/WNP/NEB		 C40_08.html> C40_08fs.jpg
22/7/1940 Letter from Garrard, Wolfe & Co., CUP's solicitors, to Inland Revenue 1 T1085/8/40 C40_09.html C40_09fs.jpg
22/7/1940 Note from Inland Revenue to the Special Commissioners 1 T1085/8/40 C40_10.html C40_10fs.jpg
11/11/1940 Hearing before the Special Commissioners
22/11/1940 Decision (Order) of the Special Commissioners 1 T1085/8/40 C40_12.html C40_12fs.jpg
13/12/1940 Report of hearing before the Special Commissioners 2 T1085/8/40 C40_13.html C40_13af.jpg - C40_13bf.jpg
4/1/1941 Internal Inland Revenue note on Solicitor's report of hearing 2 T1085/8/40,
ROL/VMJ		 C40_14.html C40_14fs.jpg
29/1/1941 Internal Inland Revenue further note on Solicitor's report of hearing 2 T1085/8/0 C40_15.html C40_15fs.jpg

CUP'S CLAIM IN 1941 FOR EXEMPTION FROM WAR DAMAGE CONTRIBUTION

items newly added in November 2020 are (date) listed in maroon

Date Item (link) pages IR/WDC refs. Akme file name Akme scan code
1941 W.D.C. File Index I 1 W.D.C.598/194- C41_26.html C41_26fs.jpg
1942-50 W.D.C. File Index II 1 W.D.C.598/194- C41_27.html C41_27fs.jpg
30/8/1941 Internal Inland Revenue letter 1 W.D.C.598/41
X.36122 ROL/VMJ		 C41_01.html C41_01fs.jpg
11/9/1941 Letter from Inland Revenue to solicitor 1 W.D.C.598/41 C41_02.html C41_02fs.jpg
28/9/1941 Advice from solicitor J.N. Preston to Inland Revenue 2 W.D.C.598/1941 C41_03.html C41_03af.jpg - C41_03bf.jpg
10/10/1941 Inland Revenue internal memorandum (handwritten) 1 WDC 598/41 C41_05.html C41_05fs.jpg
13/10/1941 Inland Revenue internal memorandum on procedure rules (handwritten) 1 WDC 598/41 C41_04.html C41_04fs.jpg
16/10/1941 Letter from Inland Revenue to T. Knox-Shaw, Cambridge University Treasurer 1 W.D.C.598/1941 C41_06.html C41_06fs.jpg
30/10/1941 Letter (CUP's "statement") from T. Knox-Shaw to the War Damage Commission 4 W.D.C.598/1941,
41/6757		 C41_08.html C41_08af.jpg - C41_08bf.jpg - C41_08cf.jpg - C41_08df.jpg - combined pdf
30/10/1941 CUP's "statement", Exhibit A Letters Patent of Henry VIII, 1534 1 C41_16a.html C41_16af.jpg
30/10/1941 CUP's "statement", Exhibit B Act of Incorporation of Elizabeth I, 1570 2 C41_16b.html C41_16bf.jpg
30/10/1941 CUP's "statement", Exhibit C Orders giving CUP leave to print almanacs, and resolving Stationers' dispute, 1623 2 C41_16c.html C41_16cf.jpg
30/10/1941 CUP's "statement", Exhibit D Extracts from CU statutes and ordinances 1 C41_16d.html C41_16df.jpg
3/11/1941 Letter from War Damage Commission to Inland Revenue 1 M.1439 C41_09.html C41_09fs.jpg
6/11/1941 Letter from Inland Revenue to War Damage Commission (handwritten) 1 C41_10.html C41_10fs.jpg
6/11/1941 Inland Revenue internal memorandum (handwritten) 1 WDC 598/41 C41_11.html C41_11fs.jpg
12/11/1941 Note from Cambridge re. accounts (handwritten) 1 WDC 598/41 C41_12.html C41_12fs.jpg
17/11/1941 Inland Revenue internal instruction (handwritten) 1 C41_13.html C41_13fs.jpg
19/11/1941 Inland Revenue filing note (handwritten) 1 W.D.C.598/1941 C41_19.html C41_19fs.jpg
20/11/1941 Internal Inland Revenue letter 2 W.D.C.598/41 C41_14.html C41_14fs.jpg
26/11/1941 Inland Revenue's solicitor's covering note re. counter-statement 1 W.D.C.598/41 C41_15.html C41_15fs.jpg
26/11/1941 Inland Revenue's counter-statement by W. B. Blatch, solicitor 6 W.D.C.598/41 C41_17.html C41_17af.jpg - C41_17bf.jpg - C41_17cf.jpg - C41_17df.jpg - C41_17ef.jpg - C41_17ff.jpg - combined pdf
26/11/1941 Covering letter from Inland Revenue to War Damage Commission 1 W.D.C.598/1941 C41_18.html C41_18fs.jpg
27/11/1941 Inland Revenue filing memorandum (handwritten) 1 W.D.C.598/1941 C41_21.html C41_21fs.jpg
4/12/1941 Inland Revenue filing note (handwritten) 1 W.D.C.598/1941 C41_19.html C41_20fs.jpg
13/2/1942 Letter from Turquand, Youngs, McAuliffe & Co., CUP's accountants, to Inland Revenue 1 60178/GHH, JBPW/WNP/FEB C41_29.html C41_29fs.jpg
20/2/1942 Decision of War Damage Commission (in CUP's favour in respect of W.D.A. premises relief, but with its liability for Income Tax reiterated) 2 C41_22.html C41_22af.jpg -
C41_22bf.jpg
20/2/1942 Precis report of War Damage Commission decision 1 W.D.C.598/1941
FBD/FZW 		C41_25.html C41_25fs.jpg
23/2/1942 Letter from War Damage Commission to Inland Revenue 1 W.D.C.598/1941 C41_23.html C41_23fs.jpg
5/3/1942 Internal Inland Revenue letter 1 60178/GHH, T1388/15/42 C41_30.html C41_30fs.jpg
6/3/1942 Internal Inland Revenue memorandum (handwritten) 1 W.D.C.598/1941
FBD/FZW 		C41_24.html C41_24fs.jpg
7/3/1942 Internal Inland Revenue memorandum (handwritten) 1 1388/15/42
1388/1677 		C41_28.html C41_28fs.jpg
31/3/1942 Internal Inland Revenue letter 1 60178/GHH
T1388/15/42		 C41_32.html C41_32fs.jpg
4/4/1942 Internal Inland Revenue memorandum (handwritten) 1 T1388/15/42 C41_33.html C41_33fs.jpg

OUP'S FAILED CLAIM IN 1944 FOR EXEMPTION FROM WARTIME E.P.T. (EXCESS PROFITS TAX)

Date Item (link) pages OUP/IR refs. Akme file name Akme scan code
10/6/1944 Letter from Sir David Ross, Oxford University Vice-Chancellor, to Sir Alan Barlow, H.M. Treasury 3 O44_01.html O44_01af.jpg - O44_01bf.jpg - O44_01cf.jpg - combined pdf
8/6/1944 Memorandum on OUP's taxation by Kenneth Sisam enclosed with the Vice-Chancellor's above letter 6 O44_02.html O44_02af.jpg - O44_02bf.jpg - O44_02cf.jpg - O44_02df.jpg - O44_02ef.jpg - O44_02ff.jpg - combined pdf
13/6/1944 Letter from Sir Alan Barlow to Sir David Ross 1 O44_03.html O44_03f.jpg
13/6/1944 Letter Sir Alan Barlow to Sir Cornelius Gregg, Chairman, Inland Revenue Board 1 O44_05.html O44_05f.jpg
6/7/1944 Internal Inland Revenue Report by J. Batty (Claims Department) on OUP's tax position 2 O44_07.html O44_07af.jpg - O44_07bf.jpg - combined pdf
7/7/1944 Internal Inland Revenue legal advice sent to G. W. Booth, Chief Inspector of Taxes (Claims) 3 P.S.1496/44 FBD/MC O44_08.html O44_08af.jpg - O44_08bf.jpg - O44_08cf.jpg - combined pdf
12/7/1944 Internal Inland Revenue Report by G. W. Booth on OUP's charity status 3 P.S.1496/44 O44_09.html O44_09af.jpg - O44_09bf.jpg - O44_09cf.jpg - combined pdf
13/7/1944 Internal Inland Revenue letter from Sir Cornelius Gregg to Deputy Chairman of Claims Department 2 P.S.1496/44 O44_10.html O44_10af.jpg - O44_10bf.jpg - combined pdf
21/7/1944 Internal Inland Revenue letter by J. Batty to City 15 District 1 P.S.1496/44 B.10/JB O44_11.html O44_11f.jpg
31/7/1944 Internal Inland Revenue letter by W. F. Martin (City 15 District) to Claims Department 1 P.S.1496/44 WFM/IRH O44_12.html O44_12f.jpg
3/11/1944 Internal Inland Revenue letter by W. F. Martin to Claims Department 1 P.S.1496/44 WFM/GL O44_16.html O44_16f.jpg
6/12/1944 Final Report by W. F. Martin to Chief Inspector, E.P.T. 2 P.S.1496/44 WFM/GL O44_17.html O44_17af.jpg - O44_17bf.jpg - combined pdf
12/12/1944 Directive from Chief Inspector of Taxes to City 15 District 2 P.S.1496/44 O44_18.html O44_18af.jpg - O44_18bf.jpg - combined pdf
2/10/1945 Letter from W. F. Martin to Chief Inspector, E.P.T. 1 P.S.1496/44 B.12A.R. WFM/51/DJ O44_19.html O44_19f.jpg
12/10/1945 Inland Revenue's final decision on OUP's E.P.T. liability 2 P.S.1496/44 O44_20.html O44_20af.jpg - O44_20bf.jpg - combined pdf

OUP'S FAILED CLAIM IN 1950 FOR EXEMPTION FROM INCOME (PROFITS) TAX

items newly added in November 2020 are (date) listed in maroon

Date Item (link) pages OUP/IR refs. Akme file name Akme scan code
1950 Inland Revenue file index 1 P.S.1199/50 O50_00.html O50_00f.jpg
17/5/1950 Inland Revenue file note: "I was tackled at Oxford last weekend..." 1 P.S.1199/50 O50_01.html O50_01f.jpg
19/5/50 Internal Inland Revenue Summary of OUP's and CUP's tax position 3 FBD/MC P.S.1406/44 O50_02.html O50_02af.jpg - O50_02bf.jpg - O50_02cf.jpg - combined pdf
26/5/1950 Internal Inland Revenue Report for Chief Inspector on OUP's and CUP's tax history 2 P.S.1199/50 O50_03.html O50_03af.jpg - O50_03bf.jpg - combined pdf
10/6/1950 Inland Revenue decision on OUP's tax 2 P.S.1199/50 O50_04.html O50_04af.jpg - O50_04bf.jpg - combined pdf
23/6/1950 Internal Inland Revenue letter from G. W. Booth to Mr Webb 1 P.S.1199/50 O50_05.html O50_05f.jpg
29/6/1950 Inland Revenue filing note 1 P.S.1199/50 O50_06.html O50_06f.jpg
14/7/1950 Internal Inland Revenue briefing to G. W. Booth and the Private Secretary 1 P.S.1199/50 O50_07.html O50_07f.jpg
18/7/1950 Letter from Douglas Veale, University Registrar, to Sir Eric Bamford, Chairman of Inland Revenue Board 1 P.S.1199/50 Reg/3 DV/JDG/ O50_08.html O50_08f.jpg
19/7/1950 Draft of letter (handwritten) from Sir Eric Bamford to Douglas Veale 1 P.S.1199/50 O50_09.html O50_09af.jpg - O50_09bf.jpg
25/7/1950 Letter from Sir Eric Bamford to Douglas Veale 1 P.S.1199/50 O50_12.html O50_12f.jpg
4/8/1950 Letter from Douglas Veale to Sir Eric Bamford 1 P.S.1199/50 Reg/3 DV/JDG/ O50_13.html O50_13f.jpg
17/10/1950 Inland Revenue note of interview with OUP's accountants 1 P.S.1199/50 64/GWB O50_14.html O50_14f.jpg
15/2/1951 Letter from R. P. Norrington, O.U.P. ("The Clarendon Press') to Sir Eric Bamford, Chairman of Inland Revenue Board 1 FF/A.N. O50_16.html O50_16f.jpg
16/2/1951 Letter from Sir Eric Bamford, Chairman of Inland Revenue Board to R. P. Norrington, O.U.P. 1 P.S.1199/50 Reg/3 DV/JDG/ O50_17.html O50_17f.jpg
19/2/1951 Letter from R. P. Norrington, O.U.P. ("The Clarendon Press') to Sir Eric Bamford, Chairman of Inland Revenue Board 1 FF/A.N. O50_18.html O50_18f.jpg

August 2007: JIG UP FOR DIFFERENT TOTAL ANIMALS?

In all their glory, the granted applications by CUP (1975) and OUP (1977) for exemption from UK tax, including the Inland Revenue correspondence and featuring Papa Crass's fuzzy logic, Ooh we are so antiente and so verie spetiall, the Underliner's Case, Blessed be the Biblebaggers, Lord Trumpington Todd's CV, Oxford's Glowing Beams, Shining Torches and Great Latin Pœnis, and many other classic comedy hits, but not featuring their previous rejected applications (CUP 1940, OUP 1952), which they have, er, "recently lost".

Click now for the CUP/OUP 1970s Charity Status Press Release and INDEX

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

CLICK TO GO/RETURN TO:

THE AKME CHARITY REFORM AND PUBLIC BENEFIT INDEX

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: [email protected]