Keep in mind that contributions to a 529 plan are considered taxable gifts, and any amount over the current $ 15,000 federal annual exemption may be subject to gift taxes. (content.sharefc.com)
Diane Peterson, associate director for immunization projects at the Immunization Action Coalition in St Paul, Minnesota, said that strengthening existing rules, for example by requiring a doctor's signature on exemption forms or asking for annual exemption renewals, is more effective than trying to eliminate philosophical exemptions altogether. (scientificamerican.com)
There is a CGT annual exemption which you can find on the HMRC website. (standardlifeaberdeen.com)