Learnt by a bad experience?
I certainly learned soon after the fine was introduced, we moved a Dedra that had been donated from one private drive to another on a trailer, so the vehicle itself was on private property all the time. I eventually managed to convince them that as I already had 3 cars at the time that were taxed, why would I try to get away with not taxing another? but I wouldn't count on them being understanding.
It all seems a bit stupid if you've already notified the DVLA that the vehicle had changed hands, why could there not be a presumption that the status quo hadn't changed regarding the SORN.
Brian
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