http://kulturarvsdata.se/SMVK-OM/arkivdokument/1077474
type: Entity
ksamsok version: 1.3.0
service name: arkivdokument
service organization: SMVK-OM
service organization full: Statens museer för världskultur - Östasiatiska museet
build date: 2026-07-29
url: https://collections.smvk.se/carlotta-om/web/object/1077474
subject: culturalHistory
data quality: raw
item super type: object
item type: document
item key word: Osvald-Siren-A-02-045
item label: brev
is part of: http://kulturarvsdata.se/SMVK-OM/arkiv/1077992
item description: ItemDescription
  type: Text i dokument
  desc: ERNEST BENN LIMITED PUBLISHERS BOT VETT ROSE No SNR odlar SJ CAN se SRA GG ANGE or AN CARAT SN SNES BARG ÅRLa Nb JG ON BYSEN obe SNR DIRECTORS : SIR ERNEST BENN, GORDON ROBBINS, C. E. HUGHES, T. FISHER UNWIN, A. D. MARKS, J. A. BENN Telegrams : Benbrolish, Fleet, London SNS Telephone (ten lines) : City 0244 25th July, 1928. Dear Dr. Siren, I have been thinking over very carefully the Income Tax question raised by you. The Finance Act passed last year threw upon publishers the burden of deducting Income Tax from royalties payable to an author who resides outside the United Kingdom. Every penny of the money so deducted has to be accounted for am paid over by the publisher to the Inland Revenue Authorities here. This Act while so doubt successful in raising additional revenue for the Government here, has thrown upon publishers a very considerable additional burden of work for which they do not and cannot get any recompense. The basis of payment suggested by Mr. Nathan in his letter to you, which I return herewith, does not seem feasible to us. There are two fundamental objections, viz: A. We question very much, with all due respect to Mr. Nathan's opinion, whether such an arrangement (which would produce to the author an amount varying with the exact number of copies sold) would be considered by the Inlånd Revenue Authorities as a genuine lump sum payment. In our opinion payments made periodically in the way suggested, and dependent in amount upon the number of copies sold during a period preceding such payment, would be held a (rather thinly) disguised royalty payment and as such liable to Income Tax. B. The deposit by us of a sum of £950. in the hands of a third party on delivery of the complete material for the book would involve a lockup of capital which would be quite unjustifiable from our point of view, and would in effect be tantamount to paying three years royalties in advance. An outright lump sum payment by us to you for your rights in the book would not be …
item name: ItemName
  type: Typ av dokument
  name: brev
item number: ItemNumber
  type: Arkivdokument-ID
  number: Osvald-Siren-A-02-045
context: Hughes, C. E.
  type: Context
  context label: Tillverkad
  context type: produce
  context super type: create
  country: gb
  country name: Storbritannien
  place name: London
  from time: 1928-07-25
  P94 B.was created by: http://kulturarvsdata.se/SMVK-EM/name/4429169
context: Sirén, Osvald
  type: Context
  context label: Mottagen
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  P49 F.has former or current keeper: http://kulturarvsdata.se/SMVK-EM/name/1072863
image: Image
  media type: image/jpeg
  byline: Hughes, C. E.
  copyright: Utgången upphovsrätt
  media license: cc0
  media license url: http://creativecommons.org/publicdomain/zero/1.0/
image: Image
  media type: image/jpeg
  byline: Hughes, C. E.
  copyright: Utgången upphovsrätt
  media license: cc0
  media license url: http://creativecommons.org/publicdomain/zero/1.0/
image: Image
  media type: image/jpeg
  byline: Hughes, C. E.
  copyright: Utgången upphovsrätt
  media license: cc0
  media license url: http://creativecommons.org/publicdomain/zero/1.0/
image: Image
  media type: image/jpeg
  byline: Hughes, C. E.
  copyright: Utgången upphovsrätt
  media license: cc0
  media license url: http://creativecommons.org/publicdomain/zero/1.0/
item license: cc0
item license url: http://creativecommons.org/publicdomain/zero/1.0/
presentation: 1.3.0 2026-07-29 brev Rådata 1077474 arkivdokument Statens museer för världskultur - Östasiatiska museet SMVK-OM Dokument http://kulturarvsdata.se/SMVK-OM/arkivdokument/1077474 Osvald-Siren-A-02-045 ERNEST BENN LIMITED PUBLISHERS BOT VETT ROSE No SNR odlar SJ CAN se SRA GG ANGE or AN CARAT SN SNES BARG ÅRLa Nb JG ON BYSEN obe SNR DIRECTORS : SIR ERNEST BENN, GORDON ROBBINS, C. E. HUGHES, T. FISHER UNWIN, A. D. MARKS, J. A. BENN Telegrams : Benbrolish, Fleet, London SNS Telephone (ten lines) : City 0244 25th July, 1928. Dear Dr. Siren, I have been thinking over very carefully the Income Tax question raised by you. The Finance Act passed last year threw upon publishers the burden of deducting Income Tax from royalties payable to an author who resides outside the United Kingdom. Every penny of the money so deducted has to be accounted for am paid over by the publisher to the Inland Revenue Authorities here. This Act while so doubt successful in raising additional revenue for the Government here, has thrown upon publishers a very considerable additional burden of work for which they do not and cannot get any recompense. The basis of payment suggested by Mr. Nathan in his letter to you, which I return herewith, does not seem feasible to us. There are two fundamental objections, viz: A. We question very much, with all due respect to Mr. Nathan's opinion, whether such an arrangement (which would produce to the author an amount varying with the exact number of copies sold) would be considered by the Inlånd Revenue Authorities as a genuine lump sum payment. In our opinion payments made periodically in the way suggested, and dependent in amount upon the number of copies sold during a period preceding such payment, would be held a (rather thinly) disguised royalty payment and as such liable to Income Tax. B. The deposit by us of a sum of £950. in the hands of a third party on delivery of the complete material for the book would involve a lockup of capital which would be quite …