Drafting and VAT

Debenhams Retail plc and another v Sun Alliance and London Assurance Co Ltd Chancery Division, 9 November 2004 (unreported)

In (2004) 18 Commercial Leases 911–920 we focused on the drafting of leases and drew attention to a number of recent cases where the courts were required to construe leases and perhaps rectify them if appropriate to do so. Careful drafting is required for all business leases. This point was again emphasised in the very recent case of Debenhams Retail plc and another v Sun Alliance and London Assurance Co Ltd Chancery Division, 9 November 2004 (unreported), heard by Etherton J who delivered judgment on 9 November 2004. The case concerned the construction of a turnover rent provision.