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I do not think that the engine will be taxed, but some things like the speedo and maybe the traction control might not like the difference size wheel/tire diameter that you run. You may have to take it to the dealer to get reprogrammed.
You will definitely notice a difference in the ride quality (worse or better depending on your perspective).
Mercedes SLR McLaren 722 S Is Extremely Rare Example Modified by McLaren
Slideshow: A one-of-one U.S.-spec Mercedes-Benz SLR McLaren Roadster became even rarer after a factory-backed transformation at McLaren's headquarters.
