Malcolm Gammie KC

Institution: One Essex Court, UK
Position: Barrister
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Malcolm Gammie is a barrister and KC at One Essex Court. He first qualified as a solicitor and, early in his career, he worked at KMG Thomson McLintock’s (now part of KMPG) as Director of the firm’s National Tax Office and then its Director of National Tax Services.  He subsequently returned to solicitor’s practice as a tax partner at Linklaters before moving to the Bar. 

Malcolm has represented both HMRC and taxpayers in all stages of tax appeals, including in the House of Lords, the Supreme Court and the European Court of Justice and he is noted for his expertise in all aspects of commercial, European and international taxation.

Malcolm is a past President of the CIOT.  He also has a long association with the Institute for Fiscal Studies in London, where he was one of the editors of the IFS’ Mirrlees Review and is a member of its Tax Law Review Committee. He is a Professor at Leiden University in The Netherlands and an adjunct professor at Sydney University where he has taught UK international tax since 2000.  He served until 2021 as a Deputy Judge of the Upper Tribunal and a Judge of the First-tier Tribunal and was one of the UK’s appointed arbitrators under the EU Arbitration Convention.  He is a member of the Financial Secretary’s Tax Professionals’ Forum and was appointed CBE in 2005 for his work on tax policy.