I doubt a dealer would try and suggest the MOT had been cancelled simply because they aquired it, maybe there's a misunderstanding here and it was last taxed a year ago.
There could be umpteen reasons for this, some fair enough (illness/bereavement) some not so encouraging (illegally driven for months, major fault taking months to fix, accident damage, stolen recovered, all could be unrecorded).
Just make sure you go into this with your eyes open, a HPI check is worthwhile but if its unrecorded stolen or damaged they won't know, and double check the chassis numbers are all correct as per the reg document.
I know these appear nice little cars and they are cute looking but they arn't the most reliable vehicles you could buy.
It could be PX that the previous (private) owner did not MOT because they either forgot or deliberately did not get it done. A near neighbour of mine has done this to at least two of his cars over the years (they are cars that are 10y+ old) and has easily avoided being fined by the authorities or stopped by Plod because they appear to have other priorites.
Such a person could then PX that car for a new(er) one at a main dealership, and either they get less for it because it's MOT has expired, the salesman forgot to check before going ahead with the deal, and/or it's been sitting on his forecour unsold for ages and he's either been VERY forgetful to get it MOTed or dodgy in trying to flog one that isn't road legal.
I personally would be concerned either way - including with the dealership as a whole. It's not as though there is a dearth of second-hand Minis at the moment!
If I wanted a peppy supermini (mInis ain't small any more), I'd look at a second hand SEAT Leon SC 1.4TSI (not much bigger) - better equipped than the equivalent Golf and cheaper. Very nice looking, goes well, good mpg, decent boot space. Similarly, the Mini-sized Suzuki Swift Sport (especially in two-tone black/red or blue) 3dr.
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