Before I begin, no advice please on how things could have been done differently - looking specifically for the answer that I know is in the back of my mind, but cannot elicit.
Individual gifts a chargeable asset (non-business asset in his hands) to his trading company. The asset will form part of the company's trading stock. For CGT purposes, he's treated as selling the asset at MV. The question - how is it accounted for in computing the company's trading profits?