Paper round

The welfare state might have taken over many functions previously carried out by charities, but the poor taxman still isn't viewed any more charitably than he was in the 19th century.

Exhibit number one is the Daily Record's story about the American philanthropist who has quit Scotland in protest at the new 'non-doms' tax.

Carol Colburn Hogel, who has donated £20m to arts organisations during her 24 years in Edinburgh, left the country with a "scathing attack" on the £30,000 levy she would have to pay for the privilege of continuing to endure snow in April.

The former concert pianist, who runs arts charity the Dunard Fund, told The Scotsman she was "heading back to North America, where individuals with involvement in and charitable contributions to visual arts and classical music are valued, not punished". Who said virtue is its own reward?

Certainly not French first lady Carla Bruni, whose attempts to emulate the Queen's dowdy fashion sense during her husband's recent state visit were undermined by the ubiquitous nude photograph of her mischievously released by Christie's at the same time.

But no doubt the Sodis Reference Centre - a drinking water charity - appreciates photographer Gert Elfering's decision, reported in The Independent, to donate the proceeds of the picture's sale to it. And Paper Round is sure that red-blooded art lovers will be chomping at the bit to pay the expected £2,000 asking price.

The same surely can't be said, however, for the zillionth recreation of The Beatles' famous Abbey Road album cover, staged by staff of a charity shop in Cheddar, Somerset. According to the BBC website, the event is intended to immortalise the Weston Hospicecare shop's move to new premises across the street.

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