Precis report of War Damage Commission's decision, 20th February 1942

CHARITIES Education

Cambridge University Press Managed by syndicate elected from University Governing Body - Activities include printing, publication and sale of books journals etc. Liable to Income Tax as a trading concern.

Relief refused following opinion of Solicitor (Preston).
On appeal the War Damage Commission held that the fact that the Press was in some respects a concern in the nature of trade was not relevant to the question whether or not the premises were being used for or in connection with the carrying out of a particular charitable purpose.

2/3rds relief allowed.

Assistant Secretary (S.E.M.)

W.D.C.598/41