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StructureUK · IE · UAEReviewed October 2026
A separate legal entity created to isolate the financial and legal risk around a specific asset, transaction, or investment. Because its liabilities are ring-fenced from the parent, an SPV is commonly used to hold property, intellectual property, or a single line of business.
A definition of an established legal or tax concept for general information. It is not advice on any individual situation.
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