Just bought my mate a corsa to learn to drive in, needs tax and MOT e.tc and is declared SORN to the DVLA

Is it okay to tow such a vehicle back to his place of residence so that he can start working on getting it roadworthy?

If its on a trailer or transporter, yes, otherwise no.

So long as the front wheels are off the ground!!! I nearly got nicked fot this but the police were very helpful as I explained I'd been told by a garage mechanic I could do it. PC said even though it is being towed if the rope broke then the car is on its own. If it is on a trailer or front dolly thing then it would be classed as a trailer.

HTH

Cheers