Since 1927 the leading authority on tax law, practice and administration

Malcolm Gammie CBE KC

Malcolm Gammie CBE KC entered tax practice in 1974 and was previously a tax partner at Linklaters. He moved to Bar in 1997 and took silk in 2002. Since then, he has represented both HMRC and taxpayers in the House of Lords and the Supreme Court and remains in practice mainly in the commercial tax field at One Essex Court. He can be contacted by email: mgammie@oeclaw.co.uk.

ARTICLES

Not such diminishing returns?

Show

12

Results

READERS' FORUM premium icon

Readers’ forum: From the cantons to the shires Readers’ forum: Death and taxes – but no certainty! Readers’ forum: Late R&D deadline claim – time out? Readers’ forum: Identity check when trying to submit MTD for self-assessment report New queries: 10 September 2026

TAX JUST GOT COMPLICATED. HERE’S HOW TO MAKE IT SIMPLE.
Download the exclusive Xero
free report here.

New queries

Please email any questions you might have
to: taxation@lexisnexis.co.uk.

NEWS

Concerns over plans to recover lower-value tax debt HMRC urges taxpayers to use loan charge settlement scheme HMRC to appeal decision on alternative providers of higher and further education Crypto investors made average gains of £78,000 in 2024-25 General anti-abuse rule panel rules on company umbrella schemes

Deadline dates for October 2026

CASES

Company was controlled in the UK Previous involvement in MTIC could be considered Profits constituted income from immovable property Fitting service supplied as well as carpets? ‘Eat out to help out’ claims were overstated

MOST POPULAR

This week's opinion: 10 September 2026 Company was controlled in the UK Previous involvement in MTIC could be considered Profits constituted income from immovable property Fitting service supplied as well as carpets?

back to top icon