TaxPersonal TaxNon-dom arts donor quits UK

Non-dom arts donor quits UK

A US non-dom, who has given more than £20m to organisations such as the London Philharmonic and the National Galleries of Scotland, has returned to America because of the non-dom tax changes

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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