Hi there,

No, you’re not liable, but the previous owner is. Once the declaration of change of ownership has taken place, you’re starting with a clean slate and start taxing the car for yourself as if from new. They will have to pay the back tax, though, as well as penalties if they didn’t declare the car as being off the road. Tread carefully though, because if someone’s let the tax lapse on a car, then there could be other landmines waiting in the condition or history.