Company car lease hire

A client (company director) has asked me to look at the pros and cons of leasing a car from his wife as opposed to (a) the company leasing it from a car lease firm or (b)  the company buying the car with finance.

His wife has the cash to buy the car outright. She is not a director of the company or a shareholder, nor self-employed, nor VAT registered.

I've worked out the figures for scenarios (a) and (b), but any help with the director's idea would be appreciated.