[Mithalwen]

You are misrepresenting the income since there was a £2million bequest in the £5million year which I imagine from the timing to be the estate of Father John Tolkien.

Whether it is all the income is not specified explicitly but it is implied in the notes to the accounts it does say that the increase (other than the legacy) was due to incidental revenue from the films. while the film rights had been long gone and the estate had no control over them (one of the reasons they kept their distance), they would have been entitled to some royalties when the books were quoted in "film companion" books etc.

For myself when various works were reprinted at the time of the films I bought them .. but it was not becuse of the films influence though I saw them ... I had waited twenty years to get my hands on a copy of The road goes ever on....