Further thoughts for anyone who comes across an untaxed vehicle on a public highway.
If you can give or e-mail details of Make, model, colour, reg and location to your local council they can have an abandoned vehicle removed. They do have to make attempts to contact the owner to ask for removal (and it doesn't matter if the vehicle has a SORN declaration either if it is on the public highway) and if the vehicle is seen being driven they will pass the info on to the police (who hopefully will stop them and impound the vehicle).
If you don't want to contact anyone directly try your local councillor who should be happy to do so on your behalf. (Did one myself this morning (tax had run out in 2000)).
