SMEs
In the UK, small and medium enterprises having fewer than 250 employees; EU law adds the requirement that an SME have a balance sheet total of no more than £12.5 million, and an annual turnover of no more than £25 million. Different definitions of small and medium-sized companies appear in the Companies Acts and corporation tax legislation. See also micro-entity.

• judicial cognizance
• judicial comity
• Judicial Committee of the Privy Council
• judicial deference
• judicial dictum
• judicial discretion
• judicial immunity
• judicial notice
• judicial precedent
• judicial review
• judicial separation order
• judicial trustee
• jump bail
• junior barrister
• jure gestionis
• jure imperii
• juridical
• jurimetrics
• jurisdiction
• juris et de jure
• jurisprudence
• juristic person
• juror
• jury
• jus