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In [[1969]] UA purchased the film rights to ''[[The Lord of the Rings]]'' and ''[[The Hobbit]]'' from [[J.R.R. Tolkien]] for just over £100 000.<ref name="Times1">"[http://www.timesonline.co.uk/tol/news/uk/article802113.ece Focus: Tolkien sold film rights to Lord of the Rings to avoid taxman]". ''The Times'' 15 December 2002</ref> It is often repeated that Tolkien sold the rights for a 'pittance' in order to pay a tax bill,<ref name="Times1" /><ref>"[http://www.thisislondon.co.uk/news/article-812509-details/Tolkien+sold+film+rights+for+%A310,000/article.do  Tolkien sold film rights for £10,000]". ''This is London'' 7 December 2001.</ref> in fact the sum he was paid was approximately equivalent to £2.3 million in 2009 and in addition to it he retained a 7.5% royalty interest in any future adaptation (transmitted to the [[Tolkien Estate]] on his death).<ref>[http://www.measuringworth.com/ukcompare/ Measuring Worth - Relative Value of UK Pounds]. Retrieved 2010-08-14.</ref><ref>"[http://www.telegraph.co.uk/news/worldnews/1578442/JRR-Tolkien%27s-estate-to-sue-Lord-of-the-Rings-filmmakers-New-Line-Cinema-over-profits.html JRR Tolkien's estate to sue Lord of the Rings filmmakers New Line Cinema over profits]". ''The Telegraph'' 17 February 2008.</ref>
 
In [[1969]] UA purchased the film rights to ''[[The Lord of the Rings]]'' and ''[[The Hobbit]]'' from [[J.R.R. Tolkien]] for just over £100 000.<ref name="Times1">"[http://www.timesonline.co.uk/tol/news/uk/article802113.ece Focus: Tolkien sold film rights to Lord of the Rings to avoid taxman]". ''The Times'' 15 December 2002</ref> It is often repeated that Tolkien sold the rights for a 'pittance' in order to pay a tax bill,<ref name="Times1" /><ref>"[http://www.thisislondon.co.uk/news/article-812509-details/Tolkien+sold+film+rights+for+%A310,000/article.do  Tolkien sold film rights for £10,000]". ''This is London'' 7 December 2001.</ref> in fact the sum he was paid was approximately equivalent to £2.3 million in 2009 and in addition to it he retained a 7.5% royalty interest in any future adaptation (transmitted to the [[Tolkien Estate]] on his death).<ref>[http://www.measuringworth.com/ukcompare/ Measuring Worth - Relative Value of UK Pounds]. Retrieved 2010-08-14.</ref><ref>"[http://www.telegraph.co.uk/news/worldnews/1578442/JRR-Tolkien%27s-estate-to-sue-Lord-of-the-Rings-filmmakers-New-Line-Cinema-over-profits.html JRR Tolkien's estate to sue Lord of the Rings filmmakers New Line Cinema over profits]". ''The Telegraph'' 17 February 2008.</ref>
  
United Artists commissioned [[John Boorman]] to write a screenplay of ''The Lord of the Rings'' in [[1970]], but it was never produced.<ref>Janet Croft. [http://faculty-staff.ou.edu/C/Janet.B.Croft-1/three_rings_for_hollywood.htm Three Rings for Hollywood: Scripts for The Lord of the Rings by Zimmerman, Boorman, and Beagle]. Retrieved 2010-08-14.</ref> In [[1976]] they sold most of their rights to Tolkien's work to [[Saul Zaentz|Saul Zaentz Company]], who have licensed all subsequent authorized adaptations of ''The Hobbit'' and ''The Lord of the Rings'' through [[Middle-earth Enterprises]]. However, United Artists retained the world distribution rights to film adaptations, until it was purchased by MGM. These are currently exercised by their parent company MGM, which  under contract  co-financend the [[The Hobbit (film series)|''The Hobbit'' film trilogy]].
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United Artists commissioned [[John Boorman]] to write a screenplay of ''The Lord of the Rings'' in [[1970]], but it was never produced.<ref>Janet Croft. [http://faculty-staff.ou.edu/C/Janet.B.Croft-1/three_rings_for_hollywood.htm Three Rings for Hollywood: Scripts for The Lord of the Rings by Zimmerman, Boorman, and Beagle]. Retrieved 2010-08-14.</ref> In [[1976]] they sold most of their rights to Tolkien's work to [[Saul Zaentz|Saul Zaentz Company]], who have licensed all subsequent authorized adaptations of ''The Hobbit'' and ''The Lord of the Rings'' through [[Middle-earth Enterprises]]. However United Artists retains the world distribution rights to film adaptations. These are currently exercised by their parent company MGM, which  under contract  co-financend the [[The Hobbit (film series)|''The Hobbit'' film trilogy]].
  
 
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