assessed Don't be tricked this Halloween When most people think of October 31st, ghosts, goblins and ghouls spring to mind. Don't be tricked this Halloween When most people think of October 31st, ghosts, goblins and ghouls spring to mind. Capital Gains Tax (CGT) Planning Most of our readers will be aware that they can make chargeable gains of up to £11,100 in the tax year 2015-16 and pay no CGT. This exemption cannot be transferred to a future tax year or carried back to a previous tax year if it is not utilised. Capital Gains Tax (CGT) Planning Most of our readers will be aware that they can make chargeable gains of up to £11,100 in the tax year 2015-16 and pay no CGT. This exemption cannot be transferred to a future tax year or carried back to a previous tax year if it is not utilised.