Richard Endean
We've been doing recoveries - including police - for 20 years and I've never heard of the towed vehicle needing tax etc.
As a separate issue, there are restrictions on what you can actually do with a 'recovery' vehicle. They are worth knowing as the powers that be take a dim view of you using an MOT exempt vehicle for carrying goods e.g. delivering cars or even towing a trailer.
Back to the original question, I know of people being pulled over for using a tow rope but I haven't heard of any prosecutions.
Can of worms now fully open!
Richard
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