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Community and Voluntary Sector meaning

What does Community and Voluntary Sector mean?
In legal practice, “Community and Voluntary Sector” describes non‑profit‑distributing organisations that deliver public or community benefit, are independent of government, and rely significantly on voluntary participation. It is a descriptive expression rather than a defined statutory term, though it is widely used across procurement, grant‑funding and policy frameworks; any operative definition will depend on the relevant legislation, funding criteria or contract. The sector typically includes charities and non‑governmental organisations, social enterprises and community groups. Common legal forms are trusts, unincorporated associations, companies limited by guarantee, community interest companies (UK‑wide), and co‑operative or community benefit societies (registered societies). Jurisdictional variants include charitable incorporated organisations (England & Wales) and Scottish charitable incorporated organisations, with charities regulated respectively by the Charity Commission for England and Wales, OSCR (Scotland), the Charity Commission for Northern Ireland, and the Charities Regulator (Ireland). The term is frequently encountered in drafting and interpretation of funding agreements, public procurement and commissioning (including social value considerations), subsidy control/EU State aid, charity law and governance, tax and VAT reliefs, safeguarding and data protection, and the law of volunteers and employees. Usage is broadly consistent across England & Wales, Scotland, Northern Ireland and Ireland. Related terms include “third sector”, “civil society” and “VCSE”.
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View the related Checklists about Community and Voluntary Sector

CHECKLISTS
Company Voluntary Arrangements: BPF Engagement Checklist, Landlord Red Flags and Practical Guidance for Insolvency Practitioners

BPF CVA red flag clauses - insolvency engagement guidance (Jan 2020) The British Property Federation (BPF) is the trade body for the UK real estate sector and strongly urges potential promoters of a company voluntary arrangement (CVA), together with their nominees, to engage with the BPF before any CVA proposal is circulated. This dialogue enables representatives of the landlord community to pinpoint matters within a CVA that may require action, thereby helping to maximise the overall prospects of approval. Such engagement should (the BPF stresses) be in addition to—and not a replacement for—discussions with individual landlords (or groups of landlords) about issues specific to them. The Jan 2020 guidance contains a statement of best practice setting out how companies are expected to work with the BPF on prospective CVAs. A core element of that guidance is a list of what the BPF regards as the top 10 ‘red-flag’ clauses for landlords. The BPF advises landlords considering a vote on a proposed CVA to watch for these provisions and requests...

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NEWS
UK and EU competition law weekly: CMA remedy reviews, veterinary market probe; Merricks v Mastercard; trucks pass-on defence; Visa/Mastercard fee caps; CJEU rulings; Madeira State aid

In this issue: UK mergers UK private actions UK market investigations EU antitrust EU State aid Daily and weekly news alerts LexTalk®Competition: a Lexis®Nexis community New and updated content Caselex UK mergers The CMA has issued its final positions following reviews of three sets of merger remedies and a single market investigation order: discharge undertakings in lieu of reference from August 2011 linked to Acergy SA’s acquisition of Subsea 7 Inc discharge undertakings in lieu of reference from August 2008 relating to Home Retail Group plc’s purchase of 27 leasehold properties from Focus (DIY) Ltd discharge undertakings dating from February 2002 by Lloyds TSB Group plc concerning its acquisition of Abbey National plc revoke the Energy Market Investigation (ECOES/DES) Order 2016 The CMA determined that, due to changes in circumstances, all of the relevant remedies are no longer suitable and should therefore be released (for the undertakings)...

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NEWS
UK FTT (Tax Chamber): No exempt land supply; Sarabande’s taxable serviced studio supplies made direct to artists; HMRC best judgment assessment invalid

Sarabande v HMRC [2025] UKFTT 93 (TC) SB, a registered charity, holds a long lease of a central London property (the Building). Suture Inc Ltd (SIL), SB’s wholly owned subsidiary, is not VAT-registered. In 2018, SB opted for voluntary VAT registration and sought to recover £341,487.31 of VAT incurred on purchasing and refurbishing the Building. The project transformed what had been a warehouse-style area into art studios, gallery space and meeting rooms. SB’s objective was to create a venue to nurture an artists’ community, and it devised a structured support scheme for artists called the ‘Accelerator Programme’. Through this programme, artists were offered curated, subsidised space, comprising studio and exhibition areas together with a bundle of benefits, including use of professional equipment, guidance from sector specialists and hands-on assistance from as well as advice from industry experts and practical support offered by SB within the Building to participants in the scheme on a structured basis throughout...

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NEWS
Local Government Law Weekly: case law, legislation and guidance on procurement, housing, education, social care, highways, finance, planning and pensions (England, Wales and Scotland) — 10 April 2025

In this issue: Public procurement Social housing Education Social care Highways Children's social care Local government finance Planning Pensions Daily and weekly news alerts New and updated content Public procurement Cabinet Office publishes Public Procurement Review Service Progress Report 2023–2024 The Cabinet Office has released the Public Procurement Review Service (PPRS) Progress Report 2023–2024, charting trends between 6 April 2023 and 5 April 2024. The service’s five recurring themes were payment, evaluation, use of frameworks, feedback and communication. Over the period, the service handled 119 cases, a 30.8% increase on the prior year, with more than half coming from new users. The Cabinet Office confirmed that 100% of recorded case outcomes were assessed as ‘positive’. Focus areas included greater operational transparency, stronger engagement with the voluntary, community and social enterprise sector, active support for the Small Business Crown Representative, broader stakeholder engagement, and closer collaboration with teams across the GCF to ensure...

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View the related Practice Notes about Community and Voluntary Sector

PRACTICE NOTES
Togo merger control: no national regime; WAEMU-exclusive, threshold-free, voluntary and non-suspensory review; full-function JVs only; sector regulators; ECOWAS authority operational

1. Have there been any recent developments regarding the Togolese merger control regime and are any updates/developments expected in the coming year? Are there any other ‘hot’ merger control issues in Togo? Competition in Togo is governed by Law No 99-011 of 28 December 1999 on the organisation of competition in Togo (the Competition Law), which omits any merger control rules. The Directorate of Domestic Trade and Competition (DCIC) serves as the country’s central administrative competition authority under the Minister of Commerce. As a member of the West African Economic and Monetary Union (Union Economique et Monétaire Ouest Africaine) (WAEMU), Togo is bound by WAEMU competition rules as set out in Directive 02/2002/CM/UEMOA (the WAEMU Regulations). WAEMU holds sole and exclusive competence for merger control throughout its member states. National bodies may lawfully oversee competition within the domestic market, flag anticompetitive behaviour, and refer any filing requesting negative clearance or an individual exception to the WAEMU Commission. Togo also belongs to the Economic Community of West African States (ECOWAS)...

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PRACTICE NOTES
Charities, social enterprises, co-operatives, community organisations and socially-focussed businesses: legal forms, regulation, tax privileges and key issues in England and Wales

Overview of the public and community benefit sector in England and Wales This sector is made up of organisations outside the public sphere that exist, in whole or in part, to deliver public or community benefit, rather than to maximise and distribute profits to owners or shareholders. It is commonly labelled in several ways, including: ‘the not-for-profit’, more precisely the non-profit distributing sector ‘the third sector’, separate from both private and public spheres ‘the voluntary’ or ‘community and voluntary sector’ It is also widely described as the ‘charity sector’, which more accurately encompasses thousands of charities registered with the Charity Commission for England and Wales, together with charities expressly exempt or excepted from registration—such as statutory further education colleges, mainstream universities and registered places of worship—and numerous small charities below the £5,000 income threshold for formal registration. Within this field sit distinct organisational types, including: charities social enterprises co-operatives/mutuals community organisations socially focussed...

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PRACTICE NOTES
Charity Fundraising Regulation in England and Wales: Self-Regulation, Statutory Controls, House-to-House and Street Collections, and Rules for Professional Fundraisers and Commercial Participators

This Practice Note concerns the law and procedure in England and Wales and should not be treated as a definitive account for every nation within the UK. In the end, trustees of a charity carry the duty to ensure fundraising is undertaken properly and lawfully. The Charity Commission sets no detailed fundraising rules; therefore trustees must look to both self-regulation and statutory regulation. In practice, self-regulation is the greater consideration, as legislative controls have only limited application to fundraising. Self-regulation Charitable fundraising operates within a self-regulatory framework that sets, and polices, clear standards of conduct. Trustees may devise their own policies, but they should pay close attention to the principles and codes developed by the Chartered Institute of Fundraising (CIoF) and the Fundraising Regulator (formerly the Fundraising Standards Board and the Public Fundraising Association). These bodies enable fundraising organisations to evidence best practice, stamp out poor practice and strengthen public trust and confidence in the voluntary and community sector...

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