from WCH
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There was also the fact that Tolkien had been forced in 1968 to make an unplanned move to Bournemouth and buy a very expensive house, which probably consumed most of his liquid cash.
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Carpenter says that JRRT and Edith decided to move for several reasons including to be with people of their own class. I find no evidence that Tolkien had been forced to do anything that he did not himself elect to do including use of that cash to buy what he wanted to buy instead of putting it aside for taxes.
This entire line of excuse - that JRRT was thrust into this terrible tight spot where he had to swallow hard, grit his teeth and give up his beloved baby to an evil government is a bit much.