Gerald Montagu is Senior Counsel and leads Gide's international tax practice in London.

The main focus of Gerald's practice is cross-border advisory, contentious and transactional tax advice, for both companies and individuals. He has particular experience in relation to financing transactions, funds and the taxation of financial institutions. Gerald's practice also embraces other areas of post-Brexit UK economic regulation, including FDI, sanctions, subsidies, and international trade. Since 2009 he has been general editor of the leading work "Montagu and Norfolk on the Taxation of Debt Finance", published online by Bloomsbury Professional.

Gerald has published articles with the British Tax Review ('Is a foreign state a body corporate?' (2001)), ('Anson and Entity Classification Revisited in the light of Brexit: can an LLC constitute a 'body corporate' (2016)), ('Ardmore: some Reflections on "Practical Approach" to identifying the Source of an Interest Payment' (2020)) and Tax Journal (including: 'HMRC: 'they' or 'it?'' (27 November 2020) and 'Tax, memory and the written record: revisiting Gestmin' (2024)) as well as contributing to Tax Notes International (eg 'Barclays’s U.K. Tax Tribunal Troubles Spill Into Transfer Pricing' (2025)).

Gerald read history at St John's College Cambridge. He is a member of the Loan Market Association's Tax Committee, the Law Society's Corporation Tax Sub-Committee and Lexis/Nexis PSL's Consulting Editorial Board.