Investment property appreciation

Hi! Chris
Thanks so much for your very helpful tutorials. I have query about the ‘investment property’ recognizing profit as and when revalued.
If the investment property’s capital appreciation is recognized through profit and loss. Company will have to pay corporation tax for the profits they realized.
When the company sales the property (on disposal), HMRC charges capital gain tax on sale less cost of acquisition basis. Will it not create as duplication of tax liability?
it looks fair to recognise in OCI and so that a deferred tax liability on appreciation and vice versa.

I hope you will reply with the possible solution to recognise the appreciation of investment property in UK., if it is different from the IAS40.

Kind regards
Ramos