J definitions
| jobseeker's allowance | A benefit paid by the Department of Social Security (DSS) if you are unemployed, but are available for and actively seeking employment. You will have entered into a "Jobseeker's agreement" with the DSS. |
| joint tenancy | If you own land and property with one or more persons, your ownership is normally a joint tenancy. On the death of a joint tenant, their share automatically passes to the other joint tenants. Alternatively you may own the property as tenants in common. In this case you can leave your share of the property to someone else in your Will. In Scotland the equivalent of a joint tenancy is pro indiviso (indivisible) common ownership and the equivalent of tenancy in common is separable common ownership. |
This page was last reviewed on 07 July 2004. The information may not reflect changes in legislation made after this date.
This is only a guide to your tax position and should not be relied on in place of professional accounting or tax advice. Any calculated figures are illustrative and are based on the data you provided.
