Do you know what the 12 ''small things'' are?
The garage which done the MOT would be duty bound to report him if he dosen't get the ''small things'' repaired, he dosen't have to have them repaired at the garage where the car failed the MOT, but i believe he has to prove to them that the said work has been carried out, once his tax disc expires he will not be able to get insurance due to not having a valid MOT certificate.
Maybe he cannot afford to repair his car, and he believes that having a tax disc & insurance at this present time will surfice until he gets it fixed.
Did the garage class the car as roadworthy?