This is a guess, so may not fully help, but if it has no MoT, by definition it will be uninsured. If it was involved in any kind of accident that would be bad news (and I don't think it would be classified as a 'load') so I would think it would need to be fully off the ground.
You car will most definitely need to be tax'd just for the tyres to be touching any part of the orad network, and you of course, your car needs an MOT to purchase roadtax, so YES, you will need both, unless you have access to trade plates, which allows you to transport such vehicles between sites.
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