Malcolm Gammie

Malcolm Gammie KC is a leading Queen’s Counsel (QC) specializing in tax litigation and advisory work since 1997. He holds academic roles as a Visiting Professor of Tax Law at the London School of Economics (LSE) and has been an Adjunct Professor at the University of Sydney since 2000. His practice focuses on commercial, European, and international tax law, representing both HMRC and taxpayers in high-profile disputes such as the Eclipse 35 and Ingenious film scheme litigation. He has served as a Deputy Judge of the Upper Tribunal (Tax and Chancery Chamber) and was awarded the CBE in 2005 for tax policy contributions.

Malcolm has extensive experience in tax tribunals, including the Supreme Court and European Court of Justice. His expertise spans direct taxes, VAT, national insurance, and double tax treaties. He advises multinational corporations, financial institutions, and government bodies on tax compliance and dispute resolution.

He has held leadership roles in tax organizations, including President of the Chartered Institute of Taxation (1993–94, 1996–97) and Chairman of the IFS Tax Law Review Committee (2014–2020). His academic contributions include teaching at LSE and Sydney Law School, and consulting for the OECD on fiscal policy.

• Awards: Tax Silk of the Year 2018 (UK Chambers Bar Awards), CBE (2005).
• Advisory & Appointments: Advises leading City tax practices, chairs international tax working groups, and contributes to tax law reform initiatives.

Malcolm’s career combines litigation excellence with academic rigor, making him a trusted figure for both taxpayers and HMRC.