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I'm a cop but please go easy on me!
Its not the police that prosecute for no tax its the DVLA, we act on the DVLA's befalf and have to get authorisation before removing untaxed vehicles.
The public road is the area from the verge to the verge, this means pavements, parking bays, grass verges etc is all included.
Private car parkes and driveways we cannot touch, this included supermarket, pub car parks etc.
Council owned car parks are different, normally we can't take action but if the council give permission then we can.
If the vehicle can be moved onto private land before a clamp (includes the clamps used for lifting the vehicle onto a truck) then the car cannot be taken.
However this is all for removal of vehicles for no tax, once DVLA learn that a vehicle has been on a "road" without tax then they can send fines through the post etc so its likely whatever action you take will make a difference. Removal of the clamp i imagine would be ok provided no damage is done to the clamp (criminal damage).
If however the clamp goes missing then you could be in the poo.
Underworld, when a police officer takes some kind of action they should record it (reason for it) somewhere ie: pocket note book/statement however they will not record everything you say to them.
It would be doubtfull that the police were involved in the clamping of this car, sounds like it was council and dvla working together. The poilce certainly where i am from will just get cars removed when dvla give the authorisation.
As for moving the vehicle, before the first clamp is attached it is still property of the owner and can be moved where ever they chose. The minuite the first clamp is attached it is in control of the dvla and any attempt to move the vehicle or remove the clamp is an offence, if the vehicle is moved then this would be TWOC so pretty serious.
These rules do not apply for other things like not having insurance, if the police take a vehicle for this then clamps etc are not necessary, the minuite the officer says they are removing the vehicle it is then in their control and any attempt to move it would be obstruct police or twoc.
If a vehicle is on milk crates then it is still on the road. If it was on a flatbed truck then it would be ok as the other vehicle is contorling it. I'm not 100% sure if it was on a unattached trailer (i wouldn't take action for this but someone else might).
"The road" = Imagine a normal street with carrageway in the middle, grass verges each side and then pavements. "The road" according to the law is between the hedges/walls/boundies of the private land each side. So if your vehicle is untaxed and parked on the pavement or verge but not on the carrageway its self it is still on the road and can be taken (sorn or not).
Bit long winded sorry but hopefully will help someone not get caught out.
As for moving the vehicle, before the first clamp is attached it is still property of the owner and can be moved where ever they chose. The minuite the first clamp is attached it is in control of the dvla and any attempt to move the vehicle or remove the clamp is an offence, if the vehicle is moved then this would be TWOC so pretty serious.
These rules do not apply for other things like not having insurance, if the police take a vehicle for this then clamps etc are not necessary, the minuite the officer says they are removing the vehicle it is then in their control and any attempt to move it would be obstruct police or twoc.
Are you sure about the TWOC? The car will still belong to it's owner, criminal damage to the clamp maybe or the obstruct....
sounds to me as though you have some neighbours who took exception to the untaxed car. I once reported a guy who was driving round for over twelve months without any tax and i can only presume no insurance either.I gave DVLA everthing they needed to know and 3 months later he is still driving it around with the wiper blade covering the digits..still not taxed..
Yea i dont sew where TWOC? comes into it. There is noting written at all about touching the car. It does say 'its an offence to tamper or intefere with the clamp'.
Powerman i agree that untaxed cars need to be taken of the road. You did the right thing and this goes to prove that people using cars untaxed arnt being stopped from doing so. Its an easy target to clamp a car thats parked in a car park and hasnt moved for a month and could never be driven again. The tax had expired for just about a month in this car
or 'ON CRATES' 
