Weekly roundup of HMRC import, export and customs guidance—31 March 2025
Details of updates to HMRC import, export and customs guidance for the period from 25 to 31 March 2025.
Public authorities can include:
central government
police and emergency services
local authorities
local education authorities
housing authorities
the Ministry of Defence (MOD)
NHS bodies
Public authorities undertake a number of public functions which can give rise to public liability. When services are provided to members of the public, such as maintaining a highway, the public authority owes the public a duty of care.
The public authority can also be exposed to a private liability, for example when employing an individual.
Public authorities therefore owe both a private and public liability. By way of example, if a public authority breaches health and safety regulations at its premises and one of its employees is injured as a result, then, at the material time, it was carrying out what was essentially a private, rather than public, act. In these circumstances, although the defendant is a public authority, its status as such is unlikely to be of any real significance to the conduct of the claim. The cause of action will be the same as for a private body.
For
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