If you are sitting on a big profit and have held for less than 12M you are realising a capital gain and therefore paying full tax on it, for 1c gain it will not be worth it, but I am sure there is someone who is trading through a company that may take that up as it is logical. Also time and effort to make 1c gain, need to be a fair few options to justify it and not much for sale at the moment.
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