000			01293cab a2200193 4500
001			L130503
008			050804n2005 000 0 eng u
035			_a(Sirsi) u130503
041			_aeng
245			_aDebenhams Retail plc and another V Sun Alliance and London Assurance Co Ltd
260			_c2005
490			_aEstates Gazette _v(0530) 30 July 2005, 89 (CS)
490			_aEstates Gazette _v(0538) 24 September,2005, 142-145(4)
520			_a[2005] EWCA Civ 868, 20 July 2005. Lease of a department store in Swindon, where part of the rent was a percentage of the turnover. 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			_aIKA160805
650			_aDEBENHAMS RETAIL PLC V SUN ALLIANCE AND THE LONDON ASSURANCE CO LTD
690			_aPROPERTY-COMMERCIAL PROPERTY-LEASEHOLD COMMERCIAL PROPERTY-COMMERCIAL LANDLORD AND TENANT-COMMERCIAL LEASES
942			_n0
999			_c104471 _d104471