Martijn Jaegers

Martijn is a partner with Taxand Netherlands where he heads the Dutch Indirect Tax practice.

Martijn specializes in VAT and Customs matters, both in a Dutch domestic and EU/Global context. He advises clients active in various industries, including manufacturing, consumer business and financial services, on the EU regulatory indirect tax framework. His assignments extend beyond the rendering of tax advice alone however as tax controversy management (including dispute resolution and court representation) have become increasingly important in the national and international indirect tax landscape.

Martijn is an attorney-at-law and a member of the Amsterdam Bar as well as the Dutch Tax Lawyers Association and the Dutch Tax Scholar Association.

Taxand Global

Taxand provides high quality, integrated tax advice worldwide. Our tax professionals, more than 400 tax partners and over 2,000 tax advisors in over 40 countries – grasp both the fine points of tax and the broader strategic implications, helping you mitigate risk, manage your tax burden and drive the performance of your business.

We’re passionate about tax. We collaborate and share knowledge, capitalising on our expertise to provide you with high quality, tailored advice that helps relieve the pressures associated with making complex tax decisions.

We’re also independent- ensuring that you adhere both to best practice and to tax law and that we remain free from time consuming, audit based conflict checks. This enables us to deliver practical advice, responsively.


Sanjay Panesar

Sanjay began his career at Manches in Central London and qualified in 2002.

Sanjay joined Gill & Co in 2002 and became head of the civil and criminal departments. During his four years at Gill & Co Sanjay honed his skills in both criminal and civil matters and built up his reputation as a tactician and achiever of excellent results for clients. During his latter years at Gill & Co Sanjay secured clients within the cash and carry sector and grew this field of expertise.

In 2006 Sanjay set up his own practice and has steadily built up this practice to the niche practice that it is today which specialises in commercial litigation especially in VAT/Excise matters dealing with many condemnation proceedings, restoration proceedings, appeals to the tax tribunal and judicial reviews.

Sanjay is one of the leading experts in the Country in VAT/Excise matters and has dealt with many of the more recent leading authorities, of which have resulted in success in the Court of Appeal. He is acclaimed by clients and has worked closely with some of the finest Queens Counsel in the Country for over 10 years.

Sanjay is also a specialist in criminal matters in which he has achieved many great results for his clients as a result of fast reaction to clients matters and putting into place tactics up to and including trial. He has for many of his clients achieved success before trial with prosecutors taking no further action in a variety of criminal matters.

Sanjay is renowned for his keen eye to detail on matters and takes a very pro-active approach to litigation, Sanjay excels in negotiations and achieves excellent results for clients even in the more difficult matters that he conducts both criminal and civil.

Sanjay leads all the VAT and Excise matters and settles strategy and tactics before cases are sent for Judicial Review.

VAT Law:

Rainer Hughes are specialists in dealing with VAT, Excise Duties, Customs Duties and HMRC matters. We have a particular emphasis in the alcohol industry, cash and carry trade and the tobacco market having acted for clients in this industry for the last 10 years.

Our work includes:

  • Appeals against Detentions and subsequent Seizures by way of Condemnation Proceedings
  • Appealing Duty Drawback Rejected claims
  • Successfully reducing Assessments of VAT and Excise Duty and achieving the withdrawal of Assessments altogether
  • Judicial Reviews and Injunctive Relief in respect of detention of goods
  • We can give advice on Movement and Premises Bond Guarantees and can advise on seeking their reduction where appropriate
  • We also provide assistance in cash detentions and forfeiture hearings

Our team are also available to conduct legal compliance reviews, investigations and audits and where possible advise clients on how best to take pre-emptive steps to ensure that they comply with the ever changing UK, EU and international trade laws and regulations.

We appreciate that potential issues relating to Customs related matters can take place at any time. Our team is available outside of normal office hours and is able to offer immediate pragmatic and practical advice to help manage the situation and limit the potential damage to your business. We offer on-site assistance during HMRC visits should the need arise.

It goes without saying our aim, at Rainer Hughes is to attempt to recover your costs from HM Revenue and Customs, and the Crown Prosecution Service or against the party whom brought the proceedings against you. However, costs cannot be recovered in the Tax Tribunals for any new appeals due to recent changes in the law.

We have successfully conducted cases which have identified incorrect procedures being adopted by HMRC, some of these cases have been reported which can be seen on this site.

We conduct matters for clients in both the civil and criminal courts, County Court and Magistrates Court, Administrative Court, Queens Bench and Chancery Division of the High Court, and the Court of Appeal both Civil and Criminal Division.