Malcolm is Chairman of the Tax Law Review Committee at IFS.
He 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.
This report aims to shed some light on the complex issues that surround this debate. Topics addressed include recent trends in corporate tax systems, costs imposed by having diverse national corporate taxes within Europe, proposals for limited co-ordination of corporate income taxes within the EU and more ambitious options for corporate tax harmonisation.