Turning over VAT (Record no. 75959)

MARC details
000 -LEADER
fixed length control field 01050cab a2200193 4500
001 - CONTROL NUMBER
control field ##L131129
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 051003n2005 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u131129
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Murdoch, Sandi
245 00 - TITLE STATEMENT
Title Turning over VAT
260 3# - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2005
490 #0 - SERIES STATEMENT
Series statement Estates Gazette
Volume/sequential designation (0538) 24 September 2005, 141(1)
520 ## - SUMMARY, ETC.
Summary, etc. Discusses the inclusion of VAT in the calculation of turnover rents following the successful appeal in "Debenhams Retail plc and another v Sun Alliance and London Assurance Co Ltd" ([2005] EWCA Civ 868, L130503). In this case involving a very long retail lease CA construed the lease so that the turnover figure included VAT. Suggests that whether turnover includes VAT depends upon the wording of the lease as taken in its true commercial context.
590 ## - LOCAL NOTE (RLIN)
Local note IKA111005
650 24 - 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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 03/10/2005   L131129 131129-1001 06/08/2019 1 06/08/2019 Journal article