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it depends if you're a company or a self employed.
for a company you "should" set a fair market price where the owner will have to pay capital gains.
for self employed it doesn't matter as you're the owner, it should be set at cost, and it will be treated as capital introduced in the balance sheet. you can't set the price yourself as since you're the owner of the business, inland revenue will not buy that, as you will be trying to take advantage of the annual CGT threshold.
but you can get a valuation by a professional and that should be your price, but then again owner will have to pay CGT. You can't value it yourself btw
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