Everything that I have read quotes an £80 fine for not declaring a vehicle SORN'd. The vehicle is in their name so the SORN expired on transfer from the ex

A friend owns a car that has been garaged off road for 7 years. It was SORN by an ex partner but he neglected to re-SORN when ownership transferred to him. Is there any way to escape a. The fine b. Paying 7 years of back tax