| 000 | 01050cab a2200193 4500 | ||
|---|---|---|---|
| 001 | ##L131129 | ||
| 008 | 051003n2005 000 0 eng u | ||
| 035 | _a(Sirsi) u131129 | ||
| 041 | 0 | _aeng | |
| 100 | 1 | _aMurdoch, Sandi | |
| 245 | 0 | 0 | _aTurning over VAT |
| 260 | 3 | _c2005 | |
| 490 | 0 |
_aEstates Gazette _v(0538) 24 September 2005, 141(1) |
|
| 520 | _aDiscusses 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 | _aIKA111005 | ||
| 650 | 2 | 4 | _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 |
_c75959 _d75959 |
||