One deal, one vehicle, no setup fee

No — Infra One charges zero setup and legal fees for UK SPV formation. The platform handles company incorporation, shareholder agreements, subscription documents, digital investor onboarding with KYC/AML, and ongoing administration. Nominee structures for SEIS/EIS eligibility are also supported at no extra cost.

A single-deal SPV does not itself require FCA authorisation. However, the activity of arranging the deal may constitute a regulated activity under FSMA. Financial promotions to investors must comply with Section 21 FSMA, typically relying on exemptions for high-net-worth individuals (income of £100,000+ or net assets of £250,000+) or self-certified sophisticated investors.

A UK Ltd company can be incorporated within 24 hours. Including shareholder agreements, subscription documents, articles of association, and investor KYC, a complete SPV can be operational within 1 to 2 weeks. Infra One automates the entire process digitally.

A UK SPV structured as a private limited company is subject to corporation tax on its profits. The small profits rate of 19% applies to taxable profits up to £50,000, with the main rate of 25% applying above £250,000 (marginal relief applies in between). SPVs classified as close investment holding companies pay the full 25% rate regardless of profit level.

Investors cannot claim SEIS/EIS relief through SPVs structured as LLPs or LPs. However, when structured as a UK bare trust (nominee structure), eligible shares are treated as held directly by the individual investors, preserving SEIS/EIS relief eligibility. Infra One supports nominee structures to maintain these tax benefits for qualifying investments.