000			01151cab a2200169 4500
001			L129358
008			050414n2005 000 0 eng u
035			_a(Sirsi) u129358
041			_aeng
245			_aDebenhams Retail plc and another v Sun Alliance and London Assurance Co Ltd
260			_c2005
490			_aEstates Gazette _v[2005] 11 EG 182-188(7)
520			_a[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			_aIKA150405
690			_aPROPERTY-COMMERCIAL PROPERTY-COMMERCIAL PROPERTY TAXATION
942			_n0
999			_c75086 _d75086