Case news: Debenhams Retail plc V Sun Alliance and London Assurance Company (Record no. 75654)

MARC details
000 -LEADER
fixed length control field 01224cab a2200193 4500
001 - CONTROL NUMBER
control field L130497
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 050804n2005 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u130497
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Ross, Jonathan
245 ## - TITLE STATEMENT
Title Case news: Debenhams Retail plc V Sun Alliance and London Assurance Company
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2005
490 ## - SERIES STATEMENT
Series statement Property Week
Volume/sequential designation 70(31)
520 ## - SUMMARY, ETC.
Summary, etc. Discusses "Debenhams Retail plc v Sun Alliance and London Assurance Co Ltd" ([2004] EWHC 2940 (Ch), [2005] 30 EG 89(CS)). Where the parties entered into a lease in 1965, before the introduction of VAT. Under the lease D had to pay additional rent based on differing percentages of profit. The payments included purchase tax a forerunner of VAT. In 2003 D applied to the court for a declaration that turnover was not to include VAT, to which the HC agreed. On appeal the HC decided that the parties would have regarded a substitute for purchase tax as excluded from the calculation of turnover.
590 ## - LOCAL NOTE (RLIN)
Local note IKA160805
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element DEBENHAMS RETAIL PLC V SUN ALLIANCE AND THE LONDON ASSURANCE CO LTD
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element PROPERTY-COMMERCIAL PROPERTY-LEASEHOLD COMMERCIAL PROPERTY-COMMERCIAL LANDLORD AND TENANT-COMMERCIAL LEASES
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 08/08/2005   L130497 130497-1001 06/08/2019 1 06/08/2019 Journal article