Company Car

Does anyone have any comments on this scenario - Mr and Mrs are directors of their own company. No other employees. Mr is the main earning director and Mrs does a bit of admin work. Mr has a company car but is wanting to replace it with a leased car. Questions:

1. Can the company sell the company car to Mrs and for any amount they like? Balancing allowance/charge going through the tax comp of course.

2. Presumably such a sale will not have any effect on Mr or Mrs re BIK?

Many thanks

Matt