Taken from the V62 form
Quote:
If you are not the registered keeper, and you do not have a V5C/2,
you will not be able to tax the vehicle until you receive a V5C in
your name. Until then you cannot tax the vehicle and therefore you
must make a Statutory Off Road Notifi cation (SORN).
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and
Quote:
If you are already recorded as the registered keeper of the vehicle,
you can tax your vehicle at a DVLA local offi ce by using this form and
the following documents.
• ‘Application for a tax disc’ (V10) or ‘Application to tax a Heavy
Goods Vehicle’ (HGV) (V85) form.
• Your insurance certifi cate and MoT certifi cate if you need one for
your vehicle (must be valid on the date the tax disc starts).
You cannot use this form to tax your vehicle at Post Offi ceŽ branches.
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Therefore you will need the current owner to buy the tax disc before he sells it to you, so he will have to have insurance in his name.
see here
http://www.direct.gov.uk/en/Motoring...icle/DG_069680
Edit: beaten to it / yup I agree with you hongman