spot on mate
if he's been out of tax for teh best part of a year then it's not just the tax he's deffinitly avoiding, what if it's got no mot? or insurance? if he were to hit someone then what?
he'd be offski quicker than a tarts undergarters i bet you

if you are going to break the law, there are 2 things you have to abid by, don't get caught
be prepered to do your time if you get it