If you set your company up formally and give her 50% of your company then the company will qualify to send her over as a transfer from the affiliate in the UK. You should retain an experienced attorney that has experience with L visas. Requests for evidence are very common and it is extremely important that the attorney be able to assist on the corporate side as well as the immigration side. If you set up a new company with the secretary of state it will be considered a new business so you will have to provide a business plan and the history of your business (i.e. income) will not matter. Its a bit easier to get an L-1A for a person with a new company start up. She must prove employment with the employer abroad for 1 year of the last 3.
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Either one of these options may be a possibility as well as an H-1B, depending on the specific facts and time frame. There may also be other options available as well. Consult with an experienced immigration attorney who can review the specifics about what you wish to accomplish and recommend an appropriate course of action.
While this answer is provided by a Florida Bar Certified Expert in Immigration and Nationality Law, it is for general information purposes only and an attorney/client relationship is neither intended nor created. You should seek out qualified counsel to review your case and provide you with advice specific to your situation. Call +1-561-478-5353 to schedule a consultation with Mr. Devore.
I agree with my colleagues. An L1 visa is possible but it is best to consult an attorney experienced in L visas given the growing amount of Requests for Evidence.
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I am afraid, both programs are going to be very difficult to use in your set of facts
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