If you're going to form a personal property company for a commercial property deal then get yourself a proper (ie paid) tax adviser. There's so much more than the corporation tax issue - eg VAT and stamp duty as well. You'd then need to work out whether to hold the company personally or perhaps hold via a trust.
Your "SPV" may not even be a comapny - a lot of the commercial property deals nowadays seem to be done via limited partnerships - just another idea to throw into the mixture.
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