GeezerVison is showing www.akmedea.com — CUP's & OUP's 1970s Tax-exemption Index
THE DIFFERENT TOTAL ANIMALS: CUP's AND OUP's TAX-EXEMPTION APPLICATIONS, 1975-78 INDEX
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 In 2007 Andrew Malcolm investigated this history, obtained and photographed the historical documents, and posted them indexed as THE WHEEDLERS' WAR (1940-50) and DIFFERENT TOTAL ANIMALS (1975-78).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 Archives 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.
NOTES: At the end of his second pleading letter to the Inland Revenue of 18th December 1975, CUP's Chief Executive Geoffrey Cass insisted, as had been advised by his lawyers, that CUP and OUP were/are "Different Total Animals". To judge for themselves, scholars can 'leaf through' the items, starting with the first. An asterisk on its date indicates that a document has been redacted. The various redactions (9 in total, on 6 pages) are collated together in a separate puzzle-file with scans, which Akme visitors are invited to solve. At the foot of some of the files I have added comments of my own in maroon-bold, with my overall legal analysis appearing as an appendix to Clarke. - A. M.
CAMBRIDGE UNIVERSITY PRESS, 1975 (CLICK OXFORD 1977)
| Date | Item | Pages | Akme filename | Akme scancodes |
| 1976 | Inland Revenue file index | 1 | 75fileC.html | 75fileCf.jpg |
| ?/5/1975 | Letter from Binder Hamlyn (CUP's accountants) to Inland Revenue | ? | missing ref | no scan |
| 23/5/1975 | Letter from Inland Revenue to Binder Hamlyn (CUP's accountants) | ? | missing ref | no scan |
| 21/11/1975 | Letter (Application) from CUP Chief Executive Geoffrey Cass to Inland Revenue | 50 | 75cass1.html | page nos. 1 - 2 - 3 - 4 - 5 - 6 - 7 - 8 - 9 - 10 - 11 - 12 - 13 - 14 - 15 - 16 - 17 - 18 - 19 - 20 - 21 - 22 - 23 - 24 - 25 - 26 - 27 - 28 - 29 - 30 - 31 - 32 - 33 - 34 - 35 - 35 (+ telltale lawyers' note) -
36 - 37 - 38 - 39 - 40 - 41 - 42 - 43 - 44 - 45 - 46 - 47 - 48 - 49 - 50 - combined pdf |
| - | Appendix A: extracts from the Law Reporters' case or the complete case (Akme) | 5 | 75cass1a.html | page nos. 1 - 2 - 3 - 4 - 5 - combined pdf |
| - | Appendix B: Cambridge University statement on the Bible privilege | 10 | 75cass1b.html |
page nos. 1 - 2 - 3 - 4 - 5 - 6 - 7 - 8 - 9 - 10 - combined pdf |
| - | Appendix C: Lord Zuckerman's paper on Brooke Crutchley | 5 | 75cass1c.html | page nos. 1 - 2 - 3 - 4 - 5 - combined pdf |
| 18/12/1975 | Letter from Geoffrey Cass to Inland Revenue | 5 | 75cass2.html | page nos. 1 - 2 - 3 - 4 - 5 - combined pdf |
| - | Appendix D: list of 17 CUP Syndics, December 1975 | 18 | 75cass2d.html | page nos. 1 - 2 - 3 - 4 - 5 - 6 - 7 - 8 - 9 - 10 - 11 - 12 - 13 - 14 - 15 - 16 - 17 - 18 - combined pdf |
| 23/4/1976 | Internal I. R. report on CUP by Mr. Maddocks (Claims branch) | ? | missing | no scan |
| 7/5/1976 | Internal I. R. memorandum on CUP by Claims branch | ? | missing | no scan |
| 17/5/1976* | Internal I. R. report on CUP by Betty McRobert (Charities section) | 2 | 75mcrobC.html | 75mcbCaf.jpg - 75mcbCbf.jpg - combined pdf |
| 27/5/1976 | Internal I. R. letter from R. D. Rawson to G. Briddon | 1 | 75rawsn1.html | 75raw1f.jpg |
| 28/5/1976 | Letter from Inland Revenue to Geoffrey Cass | 1 | 75bridn1.html | 75bri1f.jpg |
| 28/5/1976 | Internal I. R. note from G. Briddon to I. R. Solicitor | 1 | 75bridn3.html | 75bri3f.jpg |
| 4/11/1976 | Internal advice from I. R. Solicitor J. S. Clarke | 3 | 75clarke.html | 75Clk1f.jpg - 75Clk2f.jpg - 75Clk3f.jpg - combined pdf |
| 9/11/1976 | Letter from Inland Revenue to Geoffrey Cass | 1 | 75bridn.html | 75bridnf.jpg |
| 15/11/1976 | Letter from Geoffrey Cass to Inland Revenue, showing tax paid by CUP 1967-1972 totalling £371,296.92 | 1 | 75cass3.html | 75cass3f.jpg - 75cass3g.jpg - combined pdf |
| 3/12/1976 | Letter from Inland Revenue to Geoffrey Cass | 2 | 75marsh.html | 75marsaf.jpg - 75marsbf.jpg - combined pdf |
| 16/12/1976 | Letter from Geoffrey Cass to Inland Revenue | 2 | 75cass4.html | 75cas4af.jpg - 75cas4bf.jpg - combined pdf |
| 16/12/1976 | R68 claim by Geoffrey Cass for tax repayment from Inland Revenue of £300,116.20 up to 1976 | 4 | 75cass5.html | 75cass5a.jpg - 75cass5b.jpg - 75cass5c.jpg - 75cass5d.jpg - combined pdf |
| 20/12/1976 | Letter and cheque for £204,537.70 from Inland Revenue to Geoffrey Cass | 1 | 75marsh2.html | 75mars2f.jpg - 75mars2g.jpg - combined pdf |
| 23/12/1976* | Internal I. R. letter from H. A. Marsh to W. B. Wilkinson & G. Briddon re. retrospection | 1 | 75marsh4.html | 75marsh4.jpg |
| 23/12/1976 | Tax claim repayment supplement from Geoffrey Cass to Inland Revenue claiming further refund of £180,222.20 | 2 | 75cass6.html | 75cass6a.jpg - 75cass6b.jpg - combined pdf |
| 23/12/1976 | Tax claim repayment supplement from Geoffrey Cass to Inland showing calculations for 1968, 1969, 1970 | 2 | 75cass7.html | 75cass7a.jpg - 75cass7b.jpg - combined pdf |
| 23/12/1976? | Tax claim repayment supplement from Geoffrey Cass to Inland showing calculations for 1970, 1971, 1972, 1973? | 3 | 75cass8.html | 75cass8a.jpg - 75cass8b.jpg - 75cass8c.jpg - combined pdf |
| 10/1/1977* | Internal I. R. note by W. B. Wilkinson on 1974 telephone conversation | 1 | 75tryon1.html | 75tryon1 |
| 11/1/1977* | Internal I. R. letter from W. B. Wilkinson to G. Briddon | 1 | 75tryon2.html | 75tryon2 |
| 17/1/1977* | Internal I. R. letter from G. Briddon to W. B. Wilkinson | 1 | 75tryon3.html | 75tryon3 |
| 26/1/1977 | Letter from Inland Revenue to Geoffrey Cass | 1 | 75mars3.html | 75mars3a.jpg |
| 28/1/1977 | Cheques dated 28th February 1977 from Inland Revenue to Cambridge University c/o Geoffrey Cass for £90.53 and £180,132.29 | 1 | 75IRcq1.html | 75IRcq1.jpg |
| 1/3/1977 | CUP paying-in slip showing deposit of £182,222.82 | 1 | 75cass10.html | 75cass10.jpg |
| 21/3/1977 | Cheque from Inland Revenue to Cambridge University c/o Geoffrey Cass for £45.67 | 1 | 75IRcq2.html | 75IRcq1.jpg |
| | | | |
| 1984 | Extracts from M. H. Black's History of CUP 1584-1984, Chapters 13-15 | | mhblack.html | scan index at top of file |
| 2009 | Modern Kew archive file ref IR40/19473 | 1 | 75modC.html | 75modCf.jpg |
| 2009 | Redaction puzzle-file | - | 75redact.html | |
MALCOLM - C.U. CORRESPONDENCE, 2007
OXFORD UNIVERSITY PRESS, 1977 Date Item Pages Akme filename Akme full-size scancode 24/3/1977 Letter from OUP Chief Executive George Richardson to Inland Revenue 2 75gbr1.html 75gbr1af.jpg - 75gbr1bf.jpg - combined pdf 28/4/1977 Letter from Inland Revenue to George Richardson 1 75dcm1.html 75dcm1f.jpg 2/8/1977 Letter from George Richardson to Inland Revenue (main application) 1+26 75gbr2.html cover - 1 - 2 - 3 - 4 - 5 - 6 - 7 - 8 - 9 - 10 - 11 - 12 - 13 - 14 - 15 - 16 - 17 - 18 - 19 - 20 - 21 - 22 - 23 - 24 - 25 - 26 - combined pdf 1636 Attachment 1: extracts of the 'Great Charter' of Charles I (in Latin) 4 75gbr2_1.html 75gbr23.jpg - 75gbr24.jpg Attachment 2: sections of the University Statutes 4 75gbr2_2.html 75gbr25.jpg - 75gbr26.jpg - 75gbr27.jpg - 75gbr28.jpg Attachment 3: List of OUP Delegates, July 1977 1 75gbr2_3.html 75gbr29.jpg Attachment 4: OUP Delegates' Annual Report for year ended 31/3/1976 16 75gbr2_4.html in preparation 1977 Attachment 5: General Catalogue of OUP books ? omitted no scan 1478-1976 Attachment 6: OUP: some important dates 1 75gbr2_6.html 75gbr2_6.jpg 25/6/1978 Internal I. R. report on OUP ? missing no scan 15/8/1978 Internal I. R. report on OUP by Betty McRobert (Charities section) 2 75mcrobO.html 75mcrb1f.jpg - 75mcrb2f.jpg - combined pdf 22/8/1978 Internal I. R. note by E. A. Rapsey 1 75rapsy1.html 75raps1f.jpg 12/9/1978* Internal I. R. letter from E. A. Rapsey 1 75rapsy2.html 75raps2f.jpg 25/9/1978 Letter from Inland Revenue to George Richardson 1 75dcm2.html 75dcm2.jpg 2/10/1978 Letter from D. Mitchell (OUP) to Inland Revenue 1 75mitch.html 75mitch.jpg ?/10/1978 Letter from Inland Revenue to Coopers & Lybrand (pp OUP) 1 75dcm3.html 75dcm3.jpg 18/10/1978 Inland Revenue filing instruction 1 75filing.html 75filinf.jpg 2009 Modern Kew archive file ref. IR40/19443 1 75modO.html 75modOf.jpg 2009 Redaction puzzle-file - 75redact.html OUP'S ANNUAL REPORTS 1977-79 November 1977 OUP's accounts for year ended 31/3/77 OUP76-77.html November 1978 OUP's accounts for year ended 31/3/78 featuring 'Supplementary Note' on tax exemption OUP77-78.html November 1979 OUP's accounts for year ended 31/3/79 OUP78-79.htmlDecember 2007: THE WHEEDLERS' WAR In all their shame, the failed applications by CUP (1940, 1941) and OUP (1944, 1950) for exemption from wartime taxes, featuring the Inland Revenue's rigorous investigations, the Special Commissioners' judgement (1940), the Oxford Vice-Chancellor's exaggeration, and both universities' unpatriotism. Click for Press Release - Explanation - Index. Added in 2020: 300 dpi scans and contemporary war timelines.
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