26 JANUARY 2008, Page 24

Taxing aliens

Sir: Irwin Stelzer’s article (‘The true impact of Brown’s policies’, 19 January) makes a host of valid points, which the likes of the PM will doubtless ignore. That said, Mr Stelzer’s discomfort in regard to his and other non-doms being taxed on income and capital gains earned outside the UK should perhaps have been tempered by his highlighting the fact that foreigners in the US (or aliens as the US authorities characterise non-US citizens) are taxed by the Internal Revenue Service on their global assets and income, while also receiving no recognition of their charitable donations unless they happen to be to US-based charities. The US thus takes a similar view as the Inland Revenue where external gains are concerned.

Anthony J. Burnet

Garvald, East Lothian