Yes DVLA are saying on the 02/04/19 so I am liable for the month , however as I mentioned the new keeper paid the Tax on the 1st April so DVLA were aware (or should have been) that there was a new keeper.
The V5 signed by both buyer and seller confirm this , so in fact DVLA are getting 2 times the payment due.
Further as the Department has nor sustained a loss , has anyone tested in Court ?
thanks JP