I've banged on before about the Single Justice Procedure and it's capacity to deliver injustice.
I presume the issue here, unless it's fat finger trouble, is that the 'offender' is high earner.
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Seems to be something wrong there.
'If the vehicle is seen on the road and is therefore "being used" without tax / SORN
An Out of Court Settlement letter is issued for a Fixed Penalty of £30, plus 150% of the outstanding tax. In the absence of payment, a Single Justice Procedure Notice is issued which can result in a fine of £1,000 or 5 times the road fund licence figure.'
By my calcs that makes the highest amount possible (£2745 + £410) *5 which is a long way short of £40,000
www.singlejusticeprocedure.co.uk/no-vehicle-tax.html#:~:text=In%20the%20absence%20of%20payment,the%20road%20fund%20licence%20figure.
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