THE DIFFERENT TOTAL ANIMALS: CUP's AND OUP's TAX-EXEMPTION APPLICATIONS, 1975-78 INDEX

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 In 2007 Andrew Malcolm investigated this history, obtained and photographed the historical documents, and posted them indexed as THE WHEEDLERS' WAR (1940-50) and DIFFERENT TOTAL ANIMALS (1975-78).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 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

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

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.html

December 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.

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: akme@btinternet.com