So six months into the year the CGT rates have changed. How does the allocation of the £3000 annual allowance fit into all of this? If I make, for example, a £5000 gain pre budget and another £5000 gain post budget is the £3000 allowance split evenly between the two (given the budget is 6 months in), will it all come off the first £5000 or will we be able to choose how to allocate it?