|Description||Acknowledges receipt of their letter of 20th, which appears to relate to tax under schedule D, and Rix is directed to ask whether the case of the Queen versus the Special Commission of Income Tax is under appeal. Rix has read the report, noting the difference of opinion between the two judges, the withdrawal of the judgement of Mr Justice Grantham and the likelihood of an appeal against the decision. |
Rix outlines that in the event of a notice of appeal his questions will be set aside but without the Royal Society being prejudiced for the period for which the claim may be made, but in the event of the decision being upheld, Rix assumes the income received relating to its Scientific Relief Fund would still be exempt from tax as it is used for solely charitable purposes. He also highlights that they are being charged taxt under schedule A on 1050 pounds and with inhabited house duty on 70 pounds, and is directed to ask whether the Society is entitled to return of duty under schedule A due to 980 pounds paying only on 70 pounds on the house occupied by Rix as Assistant Secretary. Rix highlights that rent is not paid, nor ownership possessed, as it is 'Crown Property' and the Society comes under the heading of 'literary or scientific journal'.
The reference R. 8435/1888 is written at the head of the first page.