CGT reduction

Tax Planning and Financial

I am thinking of transfering ("Selling") a BTL property, currently held jointly by my wife and I, to our limited company. The reasons make sense to our situation and I understand that the ltd would pay 3% SDLP

My question is around the market value of the property.

for example the empty Market value would be £350 k but with a sitting tenant the value would be reduced by up to 25% percent.

If i was to get a rics valuation which shows the tenanted value would this be accepted

This reduction would eliminate the Capital Gains Tax saving around £12K once the reductions and allowances have been applied.

do you think that this would be accepted by HMRC? Any other better ideas to reduce the CGT?

Thanks in advance