SHiP (Search for Hidden Particles) is a beam-dump experiment at CERN SPS conceived to search for long-lived exotic particles with masses below a few $\rm GeV / c^2$, produced in the decays of heavy hadrons. The abundant production of neutrinos in such processes makes SHiP also ideally suited for $\nu$ physics studies. A dedicated detector, consisting of a target made of nuclear emulsion - lead bricks alternating with planes of electronic trackers, and a muon spectrometer, has been designed to provide the first direct observation of the $\overline{\nu}_\tau$ and measure the $\nu_\tau$ and $\overline{\nu}_\tau$ cross-sections.