I received a share allocation as an employee of IAG a long time ago. I have 250 of these left, the rest are long gone. I am now a stay at home mum with no income of my own. I would like to sell the remaining 250 shares. My understanding is that I would be liable for tax of 50% of what I sell them for because I have had them for more than 12 months? Would I still have to pay tax if my income is nil? I have no experience in this sort of thing at all, so all advice is appreciated.