It could be the parking brake. If you put the car in park on a hill, the parking brake engages automatically. The yaw sensor (or however Mini does it) may detect you are on an incline and put the rear parking brake on when being towed with just the front wheels off the ground.
To overcome that, you put the car in neutral but that means the car is on. Then, you have to deal with the regenerative braking. It engages the rear brakes with one pedal driving. It wouldn't be safe to have 100% of the braking force to be on the front because in wet conditions, the rear end would get very unstable and want to come around. Check your rear wheels for brake dust to see this. My rear wheels always get dirtier than the fronts.
So it is probably the combination of the parking brake and regenerative braking. That is my guess.