Regarding electronic tax. Have the govenrment covered this eventuality?

So you sell a car, the tax only becomes defunct the minute dvla get the documents all good.

What if you declare sorn on-line the night you sell the vehicle. You get a refund on tax paid as a checque in the post.

The new owner taxes the car the next day. The documents are still in the post (assume you ever send them) DVLA still think you are the owner. a few days later you declare sorn again. the DVLA send you ( the registered owner the checue for at least £200 . you dissapear.

The new owner drives around hopefully not being detected by ANPR for a few months.

You move away ( or you mum says "that little bleedr, he doesnt live here anymore" etc etc. A lot of work for a couple of hundred quid but a mate of mine has wasted an hour now discussing other ways the new tax laws could slap him in the face.