Surely if the tax had been cancelled it would show as untaxed from some recent date, not two years ago.

It's possible to have an MOT without tax if its kept on SORN but again if cancelled due to theft the date would be recent, not revert to the last time it was actually taxed?
 
Perhaps setting up tax via Direct Debit like you can know plays a part. For example he started taxing the vehicle on a monthly direct debit on that date in 2020, cancelling when stolen cancels the direct debit plan and reverts back to that date.
 

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