If Satoshi really wanted to realise the value from his bitcoin holdings without being subject to a huge amount of tax he/she/they would ideally relocate to Germany where the tax office has said that if you hold them for over 1 year there is no capital gains tax (or equivalent) to pay.

That this guy was looking to move to the UK, where banks have been quite wary of bitcoin, (although the bank of england has not) is another strike against him being Satoshi. I would assume that anyone who was holding as much btc as we think satoshi has, and with this individual in particular in some sort of tax related issues, he would have been aware of german tax law and would seek to relocate there. Perhaps he was thinking of going from UK to Germany in time for 2020 when the Tulip fund would have been accessible.