I need an explaination in simple terms and the DVLA has been next to no help at all!

My van is being restored and has been at the garage for a while, it's now coming home

Now the car's coming back I'd like to know if
a) the car can be parked on the road without it's MOT if I don't drive it (I assume not!)
b) do I need to do anything about Tax?
Perhaps I'm being stupid but I can't seem to work out the answers anywhere!

Thanks!!