A local moment approach is developed for single-particle excitations of a symmetric Anderson impurity model (AIM) with a soft-gap hybridization vanishing at the Fermi level: I||r, with r>0. Local moments are introduced explicitly from the outset, and a two-self-energy description is employed in which single-particle excitations are coupled dynamically to low-energy transverse spin fluctuations. The resultant theory is applicable on all energy scales, and captures both the spin-fluctuation regime of strong coupling (large U), as well as the weak-coupling regime where it is perturbatively exact for those r-domains in which perturbation theory in U is non-singular. While the primary emphasis is on single-particle dynamics, the quantum phase transition between strong-coupling (SC) and local moment (LM) phases can also be addressed directly; for the spin-fluctuation regime in particular a number of asymptotically exact results are thereby obtained, notably for the behaviour of the critical Uc(r) separating SC/LM states and the Kondo scale m(r) characteristic of the SC phase. Results for both single-particle spectra and SC/LM phase boundaries are found to agree well with recent numerical renormalization group (NRG) studies; and a number of further testable predictions are made. Single-particle spectra are examined systematically for both SC and LM states; in particular, for all 0 r<½, spectra characteristic of the SC state are predicted to exhibit an r-dependent universal scaling form as the SC/LM phase boundary is approached and the Kondo scale vanishes. Results for the `normal' r = 0 AIM are moreover recovered smoothly from the limit r0, where the resultant description of single-particle dynamics includes recovery of Doniach-Sunjic tails in the wings of the Kondo resonance, as well as characteristic low-energy Fermi liquid behaviour and the exponential diminution with U of the Kondo scale itself. The normal AIM is found to represent a particular case of more generic behaviour characteristic of the r>0 SC phase which, in agreement with conclusions drawn from recent NRG work, may be viewed as a non-trivial but natural generalization of Fermi liquid physics.
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