Steve A wrote:Cue Pinky

You called, sir?
Okay here we go - the long version or the short one???
The car will have been declared SORN for one of 2 reasons - VEL (Tax disc) has expired or insurance has expired {that one only came into force recently - lots of adverts on tv about it}.
Assuming that it has an MOT as you state (if it didn't there are other considerations, but none insurmountable), and that it will be driven on the road by someone whos insurance covers them to drive it (either by insuring it in its own right, or by you driving it on your own policy (assuming that you have cover to drive "any vehicle not owned by the policyholder, or hired to him under a hire purchase agreement" - on a Third Party only basis) then we are on a winner!
If you dont have such a clause on your policy - most fully comp policies do (for people of our generation, anyway!) - then you would need to find someone who has.
Remember that in such a case the car is insured only when being driven on the road - should you park up and go for a bite to eat, then it aint gonna be covered whilst you are away from it - likewise once you get home, it cannot be kept on a road, or it will be deemed to be uninsured.
So you also have to be driving a car that isn't yours - so make sure that the receipt for the car isn't in your name! (the registered keeper is NOT automatically the same as the legal owner).
As far as tax goes, there is no problem - the law says that a car must have either VEL displayed, or be declared SORN. At the moment it is SORN, and when (if?) you get it, it will be either taxed or SORN at your house.
You cannot get the VEL without producing a relevant MOT and Insurance (either in person, or in a 'virtual' environment on the .gov website), so even if you had an insurance policy which checked out on the MIB database, the disc would still take 5 days to arive in the post.....
....the law recognises these facts, and so you get a period of grace (5 days) - please do not confuse this with the oft-quoted, and never existant 14 days grace when the VEL expires! - when first acquiring a vehicle. This only actually applies if you then tax it to cover the period it has been on the road.
so, short version, make sure your insured, drive it home, then ensure that it is taxed from the begining of October (or November, if you don't get it til next week) - job done!
If anyone tells you that it is an offence to "Fail to display a current VEL" - they are right, but there is a principle in law that you cannot display/produce something that doesn't exist, so you can't be guilty of not displaying a tax disc that hasn't been issued!