Also yes you can do off market transfer.. If you were related...

Also yes you can do off market transfer.. If you were related they might question the price as it needs to be at 'market price' - which in this case is 0.001... Yet nothing is really trading at that price.

If two unrelated parties will usually have less investigation into them especially if it is within reason.

I could buy/sell a large portion of esh stock off market for say 1.2c right now, this is good for large holders to get in without the share price going up and also for the large holder to get out without the share price dropping.

E.g. say i had 20M shares if i tried to sell it would cause the SP to plummet but if i could find someone who wanted to buy we could agree. As it would be in their advantage as buying 20M shares would also cause the SP to rise if i then decided not to sell all of my holdings.

All have CGT events tied to them as it will be your sell price (profit/loss) or be the cost base moving forward.