Full Name:	Malcolm James Gammie
Date of Birth:	18th February 1951
Education:	Edge Grove School, Aldenham Merchant Taylors School, Northwood Sidney Sussex College, Cambridge (Law Degree (1972))
Qualifications:	Solicitor of the Supreme Court (1975-1997) Barrister (Middle Temple) (1997) Queen's Counsel (2002) Associate of the Chartered Institute of Taxation (1977-1981) (ATII) Fellow of the Chartered Institute of Taxation (1981) (FTII) Founder member of the Association of Taxation Technicians (1989) (ATT) Fellow of the Royal Society for the encouragement of Arts, Manufactures and Commerce (1993) (FRSA)
Pastimes:	Music; philately; English mediaeval church architecture
Family:	Married with 4 children

I am available to represent taxpayers, the Revenue Authorities and other litigants in tax and tax related litigation. My practice includes commercial and administrative law cases that raise tax issues. I practise before all tax and related tribunals, in the higher Courts and in Europe. Recent cases include Equitable Life Assurance Society v Oakes and Royal and Sun Alliance Insurance Group v Commissioners of Customs & Excise. In addition to dispute work that ends in court, I also advise in the negotiation and settlement out of court of disputes with the Revenue Authorities.

My advisory work covers all aspects of commercial taxation for all forms of business entities, their owners and employees. Over my career, I have gained experience in most aspects of UK and international taxation. I presently cover all the main direct and indirect taxes and related administrative, European and international tax issues. I have advised recently on income tax, capital gains tax, corporation tax, national insurance contributions, value added tax, stamp duty and insurance premium tax and on human rights issues in the tax field. Customs Duties and the new taxes, such as the tonnage tax and the climate change levy are also within my area of practice. I do not normally deal with pure estate planning and trust matters, except as arise in a commercial context or in connection with commercial or investment transactions.

I have advised many leading UK and foreign multi-national companies, banks, insurance companies and other financial institutions. As a former partner in a leading City law firm, I have experience of structuring, financing and implementing major international acquisitions and disposals, mergers, demergers and other reorganisations and financial markets work generally.

Apart from my financial markets experience and expertise in corporate reorganisation work, the other specialist areas in which I regularly advise include land transactions of all types, share schemes, insurance company taxation and leasing.

I have always been involved in tax policy work, tax teaching and work for the tax professions. I was President of the Chartered Institute of Taxation in 1993-94 and in 1996-97 I was Chairman of the Law Society's Revenue Law Committee. I am a member of the Permanent Scientific Committee of the International Fiscal Association.

I have had a long association with the Institute for Fiscal Studies and was Chairman of its Executive Committee from 1991 to 1997. I was instrumental in setting up the IFS' Tax Law Review Committee in 1994. I am now an IFS Research Fellow and director of the TLRC's research programme. My recent work for the TLRC has included its review of the UK's tax appeals system, the possible introduction in the UK of a general anti-avoidance provision, the implications of IR35 and other tax developments in the employment/self-employment field and the relationship of tax and accounts. Related to TLRC work, I am also a member of the Inland Revenue's Tax Law Rewrite Consultative Committee.

I teach on the international tax courses in London and in Leiden. I am visiting Professor at the London School of Economics and visiting Professorial Fellow at Queen Mary & Westfield College in the University of London. At the end of October 2000 I shall be teaching a course on UK international tax law at Sydney University Law School. I have also taught on the OECD's programme for Revenue officials of developing countries and have been a consultant on various matters to the OECD's Fiscal Affairs Division.

In 1998 I was the first Unilever Professor of International Business Law at Leiden University in The Netherlands. As part of my work in Leiden, I developed the idea of "Home State Taxation" as a method of resolving the difficulties of the corporation tax in the European Single Market. The work on Home State Taxation has been taken forward by the Stockholm Group, of which I am a founding member.

From 1994 to 1997 I served as a member of the UK Cabinet Office's Taxation Deregulation Working Group and in 1993/94 was a member of the Taxation Working Group of the Cabinet Office's Advisory Committee on Science and Technology. I have also been consulted on tax issues by the Canadian, Australian and New Zealand Treasuries.

I write and lecture regularly on both technical tax issues and tax policy. I am the Consultant Editor of Butterworths Tax Handbooks (the "Yellow" and "Orange" books), and am the author of leading texts on the taxation of company reorganisations and on land taxation. I write a monthly tax article for Butterworths electronic legal magazine, In Context.

Feb 1973-Feb 1975	Served Articles with Linklaters & Paines
Aug 1974-Aug 1978	Articled Clerk and then Assistant Solicitor in the Taxation Department at Linklaters & Paines, advising on corporate and commercial tax issues and tax planning and acting in tax appeals.
Aug 1978-Oct 1979	Deputy Head of the Taxation Department of the Confederation of British Industry (CBI), dealing with technical tax and tax policy issues arising from the government's proposals and prospective tax legislation.
Oct 1979-Mar 1984	Director of the National Tax Office at Thomson McLintock & Co (Chartered Accountants) (now part of KPMG), dealing with all aspects of the tax system in technical and policy terms, including development of centralised tax information systems, tax advisory services, tax publications and tax training.
Apr 1984-Oct 1995	Director of National Tax Services at KMG Thomson McLintock (Chartered Accountants) (now part of KPMG). Advising on all aspects of tax system and oversight of National Tax Office and National Tax Training.
Oct 1985-July 1997	Senior solicitor and (1987) Tax Partner at Linklaters & Paines, acting in all main areas of UK and international commercial and corporate taxations and tax appeals.
Aug 1997 to date	Barrister at the Chambers of Lord Grabiner QC, 1 Essex Court, Temple, EC4, dealing in all aspects of commercial tax law and related administrative law, including international and European taxation.