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Glossary definition

Special Purpose Vehicle (SPV)

A limited company set up specifically to hold a single property development project, ring-fencing it from the developer's other business activities and assets. Most lenders require development finance to be drawn down by an SPV to ensure the loan security is not contaminated by other liabilities.

Definition

A limited company set up specifically to hold a single property development project, ring-fencing it from the developer's other business activities and assets. Most lenders require development finance to be drawn down by an SPV to ensure the loan security is not contaminated by other liabilities. SPVs also provide tax planning flexibility and simplify the eventual disposal of the project.

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