Carol Høgel, who has lived in Scotland for 24 years and was awarded a CBE for her support of the arts, is to move to California because of the £30,000 charge that will be levied on non-doms in the future.
In a letter to The Scotsman, Høgel described the levy as the product of ‘the destructively spiteful, philistine attitude of the government’. Høgel’s friends had written to chancellor Alistair Darling expressing her dismay at the tax changes but received no reply.




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