Towing a car with no MOT or Tax

[Grant]

Right, to cut a long story short, myself and Niall are buying a car to break, but as the title suggests, it has no tax or test.

We were thinking of doing the sneaky thing of getting the RAC to tow it back for us, by us swapping the ecu for a fryed one i have laying around....

But the question is:

Can the car legally be towed on a public highway on an A-frame or similar with no tax or test?



My point of view is that a small trailer needs no MOT, so why would a car be different if only two wheels are in contact with the ground?

But that is just me taking a guess, has anyone had experience with this?


Thanks!