Transferring a business commerical property for divorce settlement

What are the tax implications for me( company director) to transfer or gift a commercial property from my limited company to my ex wife as part of a divorce settlement?

Hi,
It is not quite clear what you are asking, possibly, if there are capital gain implications and in particular, how it sits with Business Asset Disposal Relief (BADR). The guidance below covers the restrictions on BADR in divorce cases: 
HS281 Capital Gains Tax civil partners and spouses (2024)
CG66886 - Relief for Gifts of Business Assets: Restrictions on Relief
Thank you.

Thank you. I understand the CGT part. I wondered how the transfer would be treated. My company and myself wouldnt be receiving any money for the property - But Ive read that it could be treated as an In Speci Dividend for myself and I would be taxed personally.

Hi,
Where a company makes an in-specie distribution, in effect makes a dividend consisting of an asset, the actual market value of that asset is generally treated as a taxable distribution in the hands of an individual shareholder. Unless the distribution is being made in the course of a winding-up, or some other form of relief applies, for example, under the statutory demerger legislation, the market value of the relevant asset, less any consideration paid by the recipient, is taxed as income in the shareholder’s hands at the relevant dividend rate(s).  
If the recipient shareholder is a UK resident company, the distribution will normally be exempt from Corporation Tax, see CTA 2009, s 931A. The value ascribed to the distribution in the accounts of the distributing company is irrelevant for tax purposes.
Thank you.