Changes to vehicle tax rules - clarification at last?
When the paper tax disc ended some changes to the vehicle tax rules appeared - but there was confusion. After some delay a clarification has been released on the GOV.UK website. But it is still not quite right, actually any existing tax continues until the notification of change of keeper reaches the DVLA. But clearly a practical implication remains - if you buy a car that is currently taxed do you tax it yourself before you drive it home as the DVLA says you should, or drive home with the tax still valid because until the V5C (sent by the Registered Keeper, the seller, to the DVLA by mail) reaches the DVLA, they will not have received notification of the sale which legally cancels the existing VED? This is only likely to arise on a purchase from a private individual, dealers are unlikely to have current tax on a car they sell.
Changes to vehicle tax rules
The GOV.UK website says "when you buy a vehicle, the tax or SORN doesn’t come with it. The tax or SORN isn’t passed on when you sell a vehicle or transfer ownership to someone else. This includes giving a vehicle to a member of your family. You must tell the DVLA when you sell or give away a vehicle. A logbook (V5C) will be sent to the new owner and as the seller you’ll get a vehicle tax refund from DVLA by cheque for any remaining months, "usually within 4 to 6 weeks"".

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Posted: 151014
Update: 151126
The key point is DVLA are not notified of the change of registered keeper until the they receive the paper V5C from the seller with details of the new registered keeper.

ANPR - Automatic Number Plate Recognition