Yes, I would agree provided its not on a public road, MOT/TAX/Insurance rules don't apply, however if you are on private land it can get messy.
ken
I would check the first part of your post there Ken, as far as I read it any vehicle needs to be taxed, insured and have a current MOT certificate to be used or kept on public roads. If a vehicle is not used on public roads but is used or kept on private lands/property then it must be taxed and insured unless, as 32E rightly says, a SORN has been made in respect of it.
In the case of a vehicle having a period of tax and insurance still in force but no MOT and is kept off the public road, it may be argued that, in fact, it may have no insurance as I would imagine that any insurance company would invalidate cover in the absence of a valid MOT being in force for the vehicle.
I would think it would be wise to check with the insurers concerned as it seems to me that in Tooleaters case - irrespective of the current tax and insurance - a SORN will be needed.