I hope I am not missing something obvious or being stupid. Here goes...
I have a client who has purchased land in a company. The company is pretty much dormant until such point that he can sell it to a land developer.
Now as CGT for the sale of land is either 10%/20% depending on the band, I can't see why he has opted to buy the land through the company (and suffer the administration costs associated with having a company) if he is to be taxed at 19% Corporation Tax.
It's not as if he is building residential property on it. He is just selling it to the highest bidder when they eventually come along.