Mr Baker
As previously advised, all vehicle registration and licensing is governed by the
Vehicle Excise and Registration Act 1994 (as amended) and the Road Vehicles
(Registration and Licensing) Regulations 2002.
The common law references you quoted have no relevance to this legislation and do
not exonerate a registered keeper from complying with this statutory obligation.
Therefore, it is your statutory obligation to ensure that your vehicle is correctly
registered and licensed (taxed) at all times, or a Statutory Off Road Notification
(SORN) is in force. Failure to comply will result in you committing an offence.
Further information on how to ensure that you may drive legally in on UK roads and
on obtaining the necessary documents to do so can be found at
www.direct.gov.uk/motoring.