Implications of an SPV

An SPV is subject to capital gains tax and stamp duty.

Also, if you dissolve the company, you could be faced with a double tax - currently 20% of profits within the company and then when money is withdrawn from the company.

It's also important to note, SPVs have legal obligations of a limited company and also are subject to strict guidelines from the Financial Reporting Council (FRC).

Depending on the company, you may be required to include 'objects clauses' to the Articles and some extra words may need to be added - you may need to receive professional advice for this. 

Because the SPV is structured as a limited company, it will have legal obligations of a limited company, eg, confirmation statements and annual accounts, and tax return every year.