The way i understand the law when towing a untaxed and uninsured car is if the front wheels are off the ground when being towed it is classed as a trailer.
Towing on the motorway with a rope is a no no. The police may turn a blind eye if only towing a short distance to get to a safe area. I think the same goes for a pole but if the car is taxed etc towing on non motorway road is ok i belive.
If you have a long distance to go with no tax etc a trailer is the best way and then a good 'A' frame that gets the front wheels up.
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