You can drive a vehicle which has failed its MOT from the testing station to a place of repair. I drive customer's cars from MOT station with fail sheets back to my workshop multiple times a week. That is allowed. Again I'm not aware of a maximum distance.
From what it sounds like, the OP's pal's garage is local to the MOT station, so it got driven 110 miles on the previous years valid MOT, then failed, then got driven a few miles to pal's garage, was repaired over a period of a few weeks, got driven back to pre-arranged MOT for a second test and then the following day was collected and driven back to the OP's house. From what I can see, all of that is above board.
Yep, I get all that,
Out of interest how many of the cars you drive have travelled over 100 miles to you? (just so you can take it for an MOT, if someone brings their car to you it's for other work as well as an MOT, why would someone drive over 100 miles knowing their car would fail? just so it could be near a mates garage for the repairs? The OP stated that the car failed it's MOT and was then taken to a mates garage for remedial work)
and then how many of the car owners then try to get away without taxing the car to save 1 months duty (which is about £15)
I'm not buying this story, it just doesn't add up to me.
I own a car and have done for a number of years,
the car is currently on SORN and I wish to put it back on the road.
I drive the car 100+ miles so that I can MOT it near a mates garage so that when it fails I can get him to repair it.
then when it does pass (after work has been done) I drive it 100+ miles home and stick it on the drive so that I can tax it 2 weeks later.
Technically no laws have been broken.
100% agree, nothing wrong in that.
But if thats genuinely the case the OP must be the only person who has ever done it.
When the car passed it's MOT why not just Tax it for August?
It must have been insured otherwise the OP is opening a whole different can of worms.
So the car is MOT'd and insured. why not tax it as well? for a few quid all this could be avoided.
did the OP really save so much money on repairs that it was worth driving that distance to be near a mates garage?
If he thought for a minute that the car would pass an MOT then he would have taken it to a local MOT centre, if he knew it would fail then he has tried to use a technicality to get away with driving an unsafe car on the road for a considerable distance.
I suspect there is more to this story.
I would be very very careful pursuing this, if it goes to court you won't get away with quoting the same line over and over as you have tried to do here. You will need proof, (and not just the date of a pre booked MOT) you will need to prove beyond reasonable doubt that your car could not have been on the public highway at any time other than on its way to or from the MOT. (and that includes parked outside your house, if you don't have off street parking you are fecked) The DVLA can prove that it was on the road 1 day after it's MOT and that you failed to tax it for that period. If they have any other evidence that it was on the road at any time during August you will lose, guaranteed.)
Thats enough from me.
Pay your Excise Duty in future (or next time you use one of the 18,000+ MOT stations pick one which is less than 100 miles from your home)