I am guessing this has been posted but I searched the thread for transferable and it come up with no finds so I am probably repeating but from the change the Tax will no longer be transferred and new owners have to pay fresh.
Does not effect me but HUKD bought this to my attention
Quote:
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When selling a vehicle to a new vehicle keeper, the vehicle tax will no longer be transferable.
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https://www.gov.uk/government/news/vehicle-tax-changes