Buying property from a director / shareholder

I am looking for any creative ideas on this one!!

I have a client who owns a building which is rented to his Limited company. I have warned him he will not get ER due to market rent.

He wants to (for reasons I cannot go into here)  to have the Limited comany, in which he owns 100%, owning the property.

If he gifted it, then I had assumed for accounts purposes I would need to show at market value any way - but. as he is connected it will be at Market Value for CGT. He could do an holdover relief claim, I assume though!

Any thoughts?