Something to be aware of is IE doesn’t allow transfers without selling the investments so for a LTD this is a major disadvantage as it triggers corp tax. I wish we had known this before using IE, we luckily only transfered a small amount and now gone elsewhere.
See In specie transfer out - #64 by mark66
Essentially for a business though, you want distributing funds as dividends are taxed at source so you do not pay tax on income received. The only tax due is if they are sold and you pay the tax as a profit on any gains in value. This should be fairly easy to work out and their reporting is quite good.
We were looking for long term investments with a view to hold the investments for 10-30 years so knowing that we were essentially locked into IE was a BIG NO NO for us.