000			01224cab a2200193 4500
001			L130497
008			050804n2005 000 0 eng u
035			_a(Sirsi) u130497
041			_aeng
100			_aRoss, Jonathan
245			_aCase news: Debenhams Retail plc V Sun Alliance and London Assurance Company
260			_c2005
490			_aProperty Week _v70(31)
520			_aDiscusses "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			_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			_c75654 _d75654