Probably of more interest to UK residents. OTC stocks are not eligible to be held in stocks and shares ISA. Big picture tax planning is do not sell until uplift to Nasdac. Then and only then sell only enough shares in tax year to use up your Capital Gains Tax allowance. In my case I plan to bed and ISA, ideally retaining sold shares in a tax free account. I look forward to the day when tax free dividends of at least 1$ per share are added to rocket accumulation in value which the taxman cannot touch. My wife and I have separate accounts and therefore get two bites at the cherry. Greetings to all longs but Black ops in particular. This is CYDY'S year. My first purchase was 2009. It has been a long time coming, but with the stellar results expected, well worth the wait.