Debenhams Retail plc and another v Sun Alliance and London Assurance Co Ltd (Record no. 75086)

MARC details
000 -LEADER
fixed length control field 01151cab a2200169 4500
001 - CONTROL NUMBER
control field L129358
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 050414n2005 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u129358
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Debenhams Retail plc and another v Sun Alliance and London Assurance Co Ltd
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2005
490 ## - SERIES STATEMENT
Series statement Estates Gazette
Volume/sequential designation [2005] 11 EG 182-188(7)
520 ## - SUMMARY, ETC.
Summary, etc. [2004] EWHC 2940 (Ch), 9 November 2004. Considered the claim by the tenant (D) for a declaration that VAT was to be excluded from its turnover figures for the purpose of calculating turnover rent. D argued that VAT should not be included as it would appear on the first line of its profit and loss account while the defendant landlord (S) contended that gross amount of total sales included everything taken at D's tills, including VAT. "Held": declaratory relief was granted to D. Gross amount of total sales should be interpreted in its commercial context as the purpose of turnover rent was to enable landlord and tenant to share the risk of a commercial success.
590 ## - LOCAL NOTE (RLIN)
Local note IKA150405
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element PROPERTY-COMMERCIAL PROPERTY-COMMERCIAL PROPERTY TAXATION
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total Checkouts Full call number Barcode Date last seen Copy number Price effective from Koha item type
    Dewey Decimal Classification     London London Journal article 14/04/2005   L129358 129358-1001 06/08/2019 1 06/08/2019 Journal article