Lawyers Serving Individuals and businesses

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.

His planning and strategy alone have led to the successes listed below:-

Eastenders Cash & Carry & Ors and HMRC (Court of Appeal) Elias LJ, Mummery LJ and Davies LJ January [2012] EWCA Civ15, LTL 20/01/2012 Also referred to in the Convenience Magazine and "pending" publication within "The Times" and Tax Journal.

R (on the application of (1) Superbrew (Europe) Limited & Ors and (2) Bristol Crown Court and (3) HMRC [2011] EWHC 1899 (Admin), [2011] S.T.I 2376, LTL 17/8/2011

G S Wines Limited and HMRC (Administrative Court, Royal Courts of Justice) (2011) Wyn Williams J (CO/12109/2011) (pending substantive Trial, interim relief granted)

Eastenders Cash & Carry Plc and HMRC (First Tier Tribunal) 2011 Judge Brannan [TC/2011/1851]

Eastenders Cash and Carry and HMRC - receiver's costs (2012) (Underhill J) [2012] EW Misc 6 (CCrimC). Please see article printed by Mr. Jonathan Fisher Q.C (Devereux Chambers) "Analysis Eastenders Cash & Carry: Lessons Learnt" 10 June 2011 in the tax journal

Windsor and Ors and CPS (2011) (Court of Appeal) (Hooper LJ, Openshaw J and Sir Geoffrey Grigson) [2011] EWCA Crim 143, [2011] 1 WLR. 1519; [2011] 2 Cr. App R 7;2011] Lloyds's Rep. F.C 204; LTL 23/2/2011, Times, March 3, 2011. Please see to article printed by Mr. Jonathan Fisher Q.C (Devereux Chambers) "Analysis Eastenders Cash & Carry: Lessons Learnt" 10 June 2011 in the tax journal.

Windsor and Ors and CPS (2011) Central Criminal Court Mackay J [2011]

Windsor and Ors and HMRC (2011) Administrative Court (Divisional Court) (President of the Administrative Court and Kenneth Parker J) [2011] EWHC 411 (Admin)

Regina and Atwal ex p Barking Magistrates' Court (2009) Administrative Court (Criminal Division) [2009] EWHC 3862 (Admin), LTL 22/10/2010

Regina and Sandhu (Preston Crown Court) HHJ Russell Q.C. (2011)

Regina and Atwal (2010) Snaresbrook Crown Court

A quotation from the article of Mr Jonathan Fisher QC best describes the tactics deployed by Sanjay - ” In this case an aggressive stance adopted at the outset has paid dividends for the suspected offenders”

Sanjay has worked very closely with Counsel on many of these matters.

“tenacious and experienced in seeking to achieve the best outcome for his lay clients” - Orlando Pownall QC (Head of Chambers 2 Hare Court)

Sanjay acts in a variety of civil matters to include VAT/Excise, Contractual Disputes, Partnership Disputes, Fraud, Freezing Injunctions, Search Orders, Contempt Applications, Commercial Property, Landlord/Tenant, Insolvency Law.


Sanjay also represents various sport's personalities and professionals

“Sanjay thank you for your help and professional advice. I thoroughly recommend you as my Solicitor of choice”
Mark Curtis (Licensed Football Agent)

“Thank you very much Sanjay excellent result I am impressed”
Andy Carroll (Striker West Ham United F.C)

“Provides clear and consistent advice with an eye on the goal”
Kevin Nolan (Captain West Ham United F.C)

“I have known Sanjay for nearly 2 years now and we connected straight away. Not only has Sanjay represented myself he has also been a friend during this time. Sanjays hard work and enthusiasm was several reasons of why I was connected to him. It has been a pleasure to know such a nice man ! Thanks Sanjay .”
James Tomkins (Defender West Ham United F.C)

Rainer Hughes is authorised and regulated by the Solicitors Regulation Authority
Reg No 447457