Picture of  Malcolm Gammie CBE QC

Malcolm Gammie CBE QC

Date of call: 1997
QC: 2002
Email: mgammie@oeclaw.co.uk
Website: http://www.malcolmgammie.com

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.
Chambers UK

"Malcolm Gammie QC is a 'greatly respected thinker,' who has gained a great deal from his years as a tax partner at Linklaters.  He advises major corporate clients on all aspects of business tax, particularly within an international context.  Commentators note that his experience allows him to bring a wealth of practical knowledge to transactions involving highly detailed technical points." (2010)

"The 'cool headed' Malcolm Gammie QC is a high-profile tax barrister.  Some attribute his 'superb conference skills, preparation and precise analysis,' as well as his focus on 'highly technical advising matters,' to his background, although he is praised for his advocacy skills.  He provides international advice to an impressive client base." (2009)

Malcolm Gammie 'has a breadth of experience on transactions that not many silks can match.'  Many suggest that he was simply 'born to solve tax problems.'  His practice takes in a comprehensive array of UK, EU and international taxation. (2008)

Legal 500

"Malcolm Gammie QC 'uses his intellect and keen eye for detail to ensure that everything is done to the best possible standard.'  Gammie appeared in Prizedome in relation to the setting-off of pre-entry losses from chargeable gains, in the Court of Appeal." (2009)

"Malcolm Gammie is the 'first port of call for complex technical questions in the direct tax sphere.  He has outstanding Knowledge of tax law and a fine sense of judgment'. (2008)

"One Essex Court's tax guru Malcolm Gammie QC, enjoys an excellent reputation for his commercial nous.  He sits regularly as a Special Commissioner and as a VAT Tribunal Chairman.  Property taxation is also a strong suit." (2007)


Malcolm Gammie is among the leading advocates at the Revenue Bar. He has represented both Her Majesty’s Revenue and Customs and taxpayers is a series of high profile disputes, including most recently 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. 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.