tax
n. A compulsory payment levied by a public authority. It is levied either (a) directly on the taxpayer, as with income tax, capital gains tax, inheritance tax, and corporation tax, or (b) indirectly, as with value-added tax, stamp duties, excise duties, roads tax, and duties on betting and gaming.

The characteristics necessary for a charge to be correctly termed a tax were considered in Aston Cantlow Parochial Church Council v Wallbank [2001] EWCA Civ 713 & [2003] UKHL 37. In that case, the Court of Appeal ruled that a charge made by the Parochial Church Council for the cost of church repairs is a tax and is rendered invalid by the European Convention on Human Rights, which forbids capricious taxation. However, the House of Lords declared that the charge imposed is not a tax, as a Parochial Church Council is not a public authority.

• IVF
• jactitation of marriage
• Jobseeker’s Agreement
• jobseeker’s allowance
• joinder of causes of action
• joinder of charges
• joinder of defendants
• joinder of documents
• joinder of parties
• joint and several
• Joint Committee on Statutory Instruments
• joint liability
• Joint Scrutiny Committee
• joint tenancy
• joint tortfeasors
• joint venture
• joint will
• Journals
• joyriding
• JP
• judge
• judge advocate
• Judge Advocate-General’s Department
• judge in his own cause
• judgment