View full CV

Practice Summary

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.  In the 2018 UK Chambers Bar Awards Malcolm won Tax Silk of the Year. 

Recent comments in Chambers & Partners and Legal 500:

A widely respected silk with extensive experience in tax litigation and advisory work. He is frequently involved in a range of international and commercial taxation issues. He acts for both HMRC and the taxpayer. "He is exceptionally good technically, has tremendous experience, is very responsive and displays very impressive knowledge." (Chambers & Partners 2020)

He has an encyclopaedic knowledge of tax law and how it has built up over the past 30 years.’ (Legal 500 2020)

"Fantastic technical ability combined with a practical commercial approach." "His knowledge of the UK tax system is second to none. He is technically brilliant and excellent on his feet in court." (Chambers & Partners 2019)

‘An immensely hardworking genius.’ (Legal 500 2018)

A leading adviser and advocate at the Tax Bar, who boasts extensive experience of handling European and international commercial tax cases. He is in great demand from HMRC. "He has encyclopaedic knowledge and is an outstanding lawyer." (Chambers & Partners 2016)

‘He has the trust of the court thanks to his experience and acumen.’ (Legal 500 2015)

A go-to individual for noteworthy City law firms, who also acts on behalf of the HMRC on some of its most significant cases. His practice covers all aspects of UK and European tax. “He is absolutely excellent. He has got all the skills. He was a solicitor and that means he has an understanding of the documents”. (Chambers & Partners 2015)

‘An impressive and meticulous advocate who has the trust of the court.’ (Legal 500 2014)

He is instructed by many of the leading tax practices in the City, and advises incorporated and unincorporated entities on all aspects of commercial, European and international taxation. “Very strong in property tax. He’s brilliant in that regard.” (Chambers & Partners 2014)


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, 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.