One Essex Court

Malcolm Gammie started his tax career in the City with Linklaters & Paines. After a period of tax policy work at the Confederation of British Industry, he was among the first lawyers to work in the tax field with a leading accounting firm. At KMG Thomson McLintock (now part of KPMG), he was the first Director of the firm's National Tax Office before becoming its Director of National Tax Services. In 1985 he returned to Linklaters & Paines and from 1987 to 1997 was one of its senior tax partners. He moved to the Bar in 1997 to concentrate on tax litigation and advisory work and took silk in 2002. Over his career, Malcolm has gained experience in most aspects of taxation and is noted as a leading practitioner in the commercial, European and international taxation fields.

Malcolm Gammie is among the leading advocates at the Revenue Bar. He has represented both His Majesty’s Revenue and Customs and taxpayers is a series of high profile disputes, including for HMRC the Eclipse 35 and Ingenious film scheme litigation. His experience as a solicitor in preparing cases, including handling both documentary and witness evidence, provides him with a unique insight into the conduct of litigation. At Linklaters, he had charge of cases before the Tax Tribunals as well as before both the High Court and the Court of Appeal. As an advocate he has represented taxpayers and the Revenue at all stages of tax appeals including the House of Lords, the Supreme Court and European Court of Justice. He is noted for his painstaking attention to detail on all aspects of the litigation process. He has also assisted in negotiations with the Revenue leading to the satisfactory settlement of disputes.

In addition to his substantial litigation practice Malcolm also advises on all aspects of commercial, European and international taxation, for both incorporated and unincorporated entities, their shareholders and employees. He covers all the main direct taxes, value added tax, national insurance, stamp and other duties, and the related European and administrative law. Malcolm's clients include many leading UK and foreign multi-national companies, banks, insurance companies and other financial institutions. Malcom has also acted as an expert in litigation in New Zealand, The USA and The UK.

He is one of the UK's arbitrators under the EU Arbitration Convention and has served in the capacity as both a chairman abd member of an a arbitral panel.

Qualified solicitor 1975; called to the Bar 1997; Middle Temple; judge of First Tier Tribunal and deputy judge of the Upper Tribunal; consultant editor of Butterworth ‘Tax Handbooks’ 1994-2004; ‘Land Taxation’, ‘Taxation of Company Reorganisations’, with Susan Ball; and ‘Tax Strategy for Companies’; ‘Tax Strategy for Directors, Executive and Employees’; ‘Whiteman on Capital Gains Tax’, with Peter Whiteman QC and Mark Herbert QC.

Visiting professor of tax law at London School of Economics; Adjunct Professor, Sydney University Law School; Professor, Leiden University, The Netherlands.

Merchant Taylors School, Northwood; Sidney Sussex College, Cambridge (1972 MA)

English medieval architecture; music; philately