Malcolm Gammie

Malcolm Gammie QC is a high-profile tax barrister at One Essex Court chambers. He is a Deputy Judge of the Upper Tribunal and a Judge of the First-tier Tribunal.

Career

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.

Affiliations

• president of the Chartered Institute of Taxation in 1993-94
• chairman of the Law Society's Revenue Law Committee.
• has had a long association with the Institute for Fiscal Studies (IFS) in London - is now an IFS Research Fellow
• chairman of the IFS Executive Committee until 1997 and a member of its Tax Law Review Committee (TLRC) from 1994 - now a director of the TLRC's research programme
• an editorial member of the IFS' Mirrlees Review on tax systems for the 21st Century
• also works with the Centre for European Policy Studies (CEPS) in Brussels - has chaired a number of working parties for CEPS looking at the issues of corporate taxation in Europe.
• 1998 Unilever Professor of International Business Law at Leiden University in the Netherlands and continues to teach at the Leiden University International Tax Centre.
• currently visiting professor of Tax Law at the LSE and Professional Fellow at Queen Mary College, University of London.
• regular visitor to Australia where he is an adjunct professor at Sydney University and teaches UK international tax at Sydney University Law School.

• has worked as a consultant for the Fiscal Affairs Division of the Organisation for Economic Co-operation and Development (OECD) and was a member of The Permanent Scientific Committee of the International Fiscal Association from 1998 to 2008.

Contact

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