Court archive
Court reports mentioning Holycross, Tipperary
2023-11-03 · Ireland
The Central Criminal Court has fixed a trial date for the first group of five defendants accused of anti-competition offences in the provision of school bus services. Mr Justice Paul McDermott, acting on an application by the Director of Public Prosecutions, set January 27, 2025, as the start date for this trial, which is estimated to last five weeks. The case will be managed by Mr Justice David Keane. The remaining eight defendants, including three companies, will also be managed by Mr Justice Keane, but no trial date has yet been assigned for this second group. The 13 accused, comprising individuals and entities such as Larry Hickey, Noel Browne, Frances Collison, Andrew Walsh, Margaret Callanan, Edward Callanan, Raymond Heney, Anthony Flynn, Elaine Glasheen, and Malachy Collison, are alleged to have entered into or authorized agreements between January 1, 2014, and December 31, 2016. These alleged agreements purported to prevent, restrict, or distort competition in trade regarding school bus services in the State. The charges are brought under sections 4(1), 6(1), 8(1), and 8(6) of the Competition Act 2002. The prosecution, acting at the behest of the Competition and Consumer Protection Commission, previously sought to split the trial into two batches due to practical difficulties, a request the court acceded to. The matter remains at the pre-trial stage, with the first group's trial scheduled for 2025.
2023-07-07 · Ireland
The Central Criminal Court has heard that the trial of ten individuals and three companies accused of anti-competition offences regarding school bus services may be split into two separate proceedings. Counsel for the Director of Public Prosecutions, Ms Tessa White BL, informed Mr Justice Paul McDermott that trying all 13 accused together posed practical difficulties. She applied to divide the cases into two batches, with the first indictment covering five accused and the second covering the remainder. The DPP alleged that the defendants, including Larry Hickey, Noel Browne, Frances Collison, Andrew Walsh, Margaret Callanan, Edward Callanan, Raymond Heney, Anthony Flynn, Elaine Glasheen, and Malachy Collison, entered into or authorized agreements that prevented, restricted, or distorted competition in the provision of school bus services between January 2014 and December 2016. These alleged offences are contrary to the Competition Act 2002. Defence counsel noted they had only recently received the proposal, with one stating he had no instructions on their attitude. Mr Justice McDermott adjourned the matter to the next list on July 26 to fix dates for the first trial, estimated to last four to five weeks, noting the second trial could be scheduled later. The cases were taken forward by the DPP at the behest of the Competition and Consumer Protection Commission following a 2016 investigation.
2023-04-25 · Dublin
The Central Criminal Court will hear a case involving ten individuals and three companies accused of anti‑competition offences in the provision of school bus services in the State. The prosecution alleges that between 1 January 2014 and 31 December 2016 the accused entered into or authorised agreements that prevented, restricted or distorted competition in the trade of school bus services. The charges are under sections 4, 6, 8 and 8(6) of the Competition Act 2002 and were brought by the Director of Public Prosecutions on behalf of the Competition and Consumer Protection Commission following a 2016 investigation. Ms Tessa White BL presented the case to Mr Justice Paul McDermott, who adjourned the matter to 9 June to review progress and consider pre‑trial applications. The trial is expected to last 12 weeks and will be heard as a single trial with all parties together.
2018-06-26 · Tipperary
In a Dublin Circuit Criminal Court hearing, Independent TD Michael Lowry and his company Garuda Ltd were convicted of two charges each of filing incorrect corporation tax returns and of failing to keep proper accounts. Judge Martin Nolan, after the jury's verdict, ruled that a custodial sentence would be inappropriate and imposed a total fine of €25,000 – €15,000 on Lowry personally and €10,000 on Garuda – and disqualified Lowry from acting as a director for three years. The judge noted Lowry's lack of prior convictions, his role as a good employer and public representative, and his earlier payment of a €1.4 million tax bill in 2007. The case involved alleged concealment of a €372,000 commission paid in 2002, which was later re‑mortgaged by Lowry to settle the tax bill. The unnamed man pleaded not guilty.
2018-06-26 · Tipperary
Michael Lowry, a former TD, and his company Garuda Ltd were found guilty of two charges: delivering an incorrect corporation tax return and failing to keep proper accounts. The jury, after eight and a half hours of deliberation, convicted him on these charges but could not decide on four remaining ones. Judge Martin Nolan announced a later sentencing and remand on continuing bail. The case centred on a £248,624 (€372,000) commission paid by Norpe OY in August 2002, allegedly routed through the Glebe Trust in the Isle of Man and omitted from Garuda's accounts. The prosecution argued the payment should have been recorded in 2002, while Lowry's defence claimed it was a commission owed to the company. The jury was instructed to prove beyond a reasonable doubt that Lowry knew the money was not included in the accounts and tax computations. The trial concluded with convictions on the two charges, while the other four remained unresolved. The unnamed man pleaded not guilty.
2018-06-25 · Tipperary
The appeal of Michael Lowry TD, concerning four charges of filing incorrect tax returns between August 2002 and August 2007 in relation to a sum of Stg £248,624 received by his company, Garuda Ltd, and one charge of failing to keep a proper set of accounts between August 28, 2002 and August 3, 2007, is ongoing. The charges allege that Lowry arranged for a payment of Stg £248,624 to be made to a third party through the Glebe Trust, resulting in the payment not appearing in the company accounts for that year. It is further alleged that the accounts were falsified in 2007 to reflect that the payment was received in 2006. Lowry and Garuda Ltd pleaded not guilty to these charges. The appeal is currently at the stage of deliberation, with the jury having retired for the evening after failing to reach a verdict on the second day of deliberations. The matter is to be adjourned until tomorrow morning for the jury to resume their deliberations.
2018-06-22 · Tipperary
In the Dublin Circuit Criminal Court, Michael Lowry, a 64‑year‑old TD from Tipperary, pleaded not guilty to four charges of filing incorrect tax returns and one charge of failing to keep proper accounts for the period 2002‑2007, relating to a £248,624 commission received by his company Garuda Ltd from Norpe OY. He also pleaded not guilty on behalf of Garuda Ltd to three similar tax charges and one accounts charge. The prosecution alleged that Lowry arranged for the payment to be made to a third party in the Isle of Man, omitted it from the company's 2002 accounts, and later falsified the accounts in 2007 to record the payment as received in 2006. The judge instructed the jury to determine whether Lowry had knowledge of the omission and falsification, and to deliver separate verdicts for Lowry and for Garuda Ltd. The jury was instructed to return on Monday to continue deliberations.
2018-06-21 · Tipperary
In the trial of Independent TD Michael Lowry, the State alleges that his company, Garuda Ltd, received €372,000 in commission from Norpe OY in August 2002, which was routed to a third party in the Isle of Man and omitted from the 2002 accounts. The prosecution claims the accounts were falsified in 2007 to record the payment as received in 2006. Remy Farrell SC urged the jury to view the series of alleged mis‑reporting as a "tragic series of unfortunate events" and suggested that Lowry deliberately concealed the transaction to avoid corporation tax and to protect the company from insolvency. Patrick Treacy SC defended Lowry, noting that a charge of an incorrect income tax return was dropped and that the case centred on alleged misfiling of an invoice rather than fraud. The trial, presided over by Judge Martin Nolan, continues with a jury of eleven.
2018-06-20 · Tipperary
In a Dublin Circuit Criminal Court hearing, Judge Martin Nolan directed that Independent TD Michael Lowry be found not guilty on a charge of delivering an incorrect income tax return for 2002. The charge, alleging that Lowry knowingly submitted a return omitting €372,000 received by his company Garuda Ltd, was withdrawn. The judge agreed with the defence that the State had not opposed a direction of not guilty. Eight other charges relating to Garuda Ltd's corporation tax filings for 2002 and 2006 remain pending before the jury. Lowry, aged 64, had pleaded not guilty to four charges of filing incorrect tax returns between August 2002 and August 2007, and to a charge of failing to keep proper accounts for the same period. The case continues with the remaining counts awaiting jury deliberation.
2018-06-19 · Tipperary
In the trial of independent TD Michael Lowry, the jury heard that Lowry denied at a prior hearing that he had deliberately hidden a 2002 commission payment of £248,624 (€372,000) from his auditors. The State alleges that Lowry arranged for the payment to be made to a third party in the Isle of Man, so it did not appear in Garuda Ltd's 2002 accounts and was not declared as income. The accounts were later falsified in 2007 to show the payment as received in 2006. Lowry testified that the sum was a director's loan repayment, not a salary, and that he corrected the accounts in 2006 after discovering the omission. The appeals commission found insufficient evidence to treat the €372,000 as an emolument, reducing the tax assessment to nil for both Lowry and Garuda. The case continues before Judge Martin Nolan without a jury. Td Michael Lowry pleaded not guilty.
2018-06-18 · Tipperary
The trial of Independent TD Michael Lowry heard that Revenue officers, led by inspector Shelia Hanley, raided his home on 23 July 2013 under a search warrant. Hanley described encountering a woman in the house who was startled but not crying, and that she and colleagues entered through an open back door after ringing the bell and calling Lowry's mobile. She confirmed that Lowry's clothes were searched, though she could not confirm underpants, and that a small sheaf of documents was recovered but deemed not evidential. The court also heard Lowry's earlier testimony about a £248,624 commission from Norpe OY in 2002, alleged to have been diverted to a third party and later mis‑recorded in company accounts. Lowry, aged 64, pleaded not guilty to four charges of filing incorrect tax returns and one charge of failing to keep proper accounts, and his company faced similar charges. The case continues before Judge Martin Nolan and a jury.
2018-06-15 · Tipperary
In a Dublin Circuit Criminal Court hearing, a jury heard that Revenue was at a loss of €5,541 when a company owned by Independent TD Michael Lowry received a payment in 2002 but only accounted for it in 2006. The State's case was that Garuda Ltd, Lowry's company, received Stg £248,624 (€372,000) in commission from Norpe OY, a Finnish refrigeration company, in August 2002. It was alleged that Lowry arranged for the payment to be made to a third party in the Isle of Man, so it did not appear in the company accounts for that year, nor was it declared as income. The accounts were then allegedly falsified in 2007 to reflect that the payment was received in 2006. Lowry (64) pleaded not guilty to four charges of filing incorrect tax returns between August 2002 and August 2007 and one charge of failing to keep proper accounts for the same period.
2018-06-14 · Tipperary
In a Dublin Circuit Criminal Court case, Independent TD Michael Lowry (64) pleaded not guilty to four charges of filing incorrect tax returns and one charge of failing to keep proper accounts for the period 2002‑2007, and to similar charges on behalf of his company Garuda Ltd. The case centres on a £248,624 (€372,000) commission received by Garuda from Finnish refrigeration firm Norpe OY in August 2002, which Lowry allegedly arranged to be paid to a third party in the Isle of Man and thus omitted from the company's 2002 accounts. In 2007 the accounts were allegedly falsified to record the payment as received in 2006. A tax inspector, Henry Oliver, computed that Garuda owed corporation tax, PAYE and PRSI on the amount, totaling over €500,000 in tax, fines and penalties, and that Lowry owed income tax on the same sum.
2018-06-13 · Tipperary
In a trial at Dublin Circuit Criminal Court, Michael Lowry TD pleaded not guilty to charges of filing incorrect tax returns and failing to keep proper accounts between 2002 and 2007. The case centres on a €372,000 commission from a Finnish refrigeration company, which Lowry claimed should have been recorded in 2002 rather than 2006. Neale O'Hanlon, a chartered accountant who audited Garuda Ltd, testified that Lowry instructed him in 2013 to adjust the 2006 accounts to reflect the commission as a director's loan. O'Hanlon admitted the adjustment was made but argued the company would have paid less corporation tax if the payment had been recorded in 2002. Revenue later reassessed Garuda, issuing a €30,000 bill, which was paid. The trial continues before Judge Martin Nolan and a jury.
2018-06-13 · Tipperary
In the Dublin Circuit Criminal Court, accountant Kevin Burke testified that he audited Garuda Ltd's books in 2007 and was unaware of a January 2007 letter from Michael Lowry requesting the inclusion of €372,000 in the company's accounts. Burke, who worked for BBT accounts from 2001 to 2007, said he had no knowledge of the letter, had not seen any backup for the transaction, and had not raised it as a query. He explained that the letter, signed by Lowry on a Streamline Enterprises letterhead, claimed an invoice to Norpe OY for €372,000 and that the amount should be reflected in the accounts as a director's loan. Burke noted that the journal entry showing a prepayment and sales of €372,000 was not his handwriting and that the total balance on the lead schedule was not fully written by him.
2018-06-12 · Tipperary
During the Dublin Circuit Criminal Court hearing, barristers for Michael Lowry's company argued that a corporation tax (CT1) form submitted on behalf of Garuda Ltd was unsigned and therefore not actionable. The court reviewed several tax returns: an income tax return for 2002 showing Lowry's total income of €151,050, a CT1 for 2002 indicating a loss of almost €100,000 and a refund of €3,500, and a CT1 for 2006 showing an income of €915,000 with a tax liability of €114,000. Revenue had issued letters in 2013 claiming that £248,624 received by Garuda in 2002 constituted taxable income, amounting to €516,000 in tax, penalties and fines for Lowry and €510,000 for the company. Lowry, aged 64, pleaded not guilty to four charges of filing incorrect tax returns between 2002 and 2007 and one charge of failing to keep proper accounts for the same period.
2018-06-11 · Tipperary
The trial of Independent TD Michael Lowry is ongoing at Dublin Circuit Criminal Court before Judge Martin Nolan. Mr Lowry, 61, of Glenreigh, Holycross, Co. Tipperary, pleaded not guilty to four charges of filing incorrect tax returns between August 2002 and August 2007 regarding a sum of Stg £248,624 received by his company, Garuda Ltd. He also pleaded not guilty to one charge of failing to keep proper accounts during the same period. Additionally, he pleaded not guilty on behalf of Garuda Ltd to three similar tax charges and one charge of failing to keep proper accounts. The State prosecutor, Remy Farrell SC, alleged that Mr Lowry and his company were "cooking the books" by keeping the sum off the books in 2002 and later attempting to account for it in 2006 to benefit from a more favourable tax rate. Counsel stated the State's case is that the money, which would have amounted to 88% of the company's certified gross profits for the year, was directed to a third party in the Isle of Man for Mr Lowry's own use. Evidence was heard from former Norpe Oy CEO Fred Ramberg, who testified via video-link regarding agency agreements and commission payments. The trial continues.
2018-06-11 · Tipperary
In a Dublin Circuit Criminal Court hearing, Independent TD Michael Lowry, aged 61, pleaded not guilty to five charges of filing incorrect tax returns for the period August 2002 to August 2007, relating to a sum of £248,624 received by Garuda Ltd while he served as director, manager, secretary or other officer. He also pleaded not guilty on behalf of Garuda Ltd to four similar charges for the same dates. Judge Cormac Quinn instructed the jury to remain impartial, noting Lowry's role as a TD for County Tipperary and the nature of the case as a "tax type offence." He advised jurors to focus on the evidence presented on the screen. Eight men and four women were sworn in, and the trial is expected to resume shortly before Judge Martin Nolan, with the case scheduled for a two‑week period.
2016-04-08 · Tipperary
Michael Lowry, 60, of Glenreigh, Holycross, Co. Tipperary, has withdrawn an appeal against the High Court's refusal to halt his tax trial. He faces charges at the Dublin Circuit Criminal Court for allegedly filing incorrect tax returns in 2003 and 2007. The High Court had dismissed his judicial review, citing the arguments as lacking substance. Lawyers for Lowry informed the Court of Appeal that the appeal was withdrawn, and he was ordered to pay legal costs for the unsuccessful High Court action.
2016-04-06 · Tipperary
Michael Lowry, 60, former TD and minister, is set to stand trial on March 20, 2017, for alleged tax offences. He faces charges of knowingly filing incorrect tax returns in 2003 and 2007. Lowry had previously lost a High Court application to dismiss the case. He was first heard in Thurles District Court in 2014, charged with three counts for October 31, 2003, and one count for August 3, 2007. Judge Elizabeth MacGrath sent him to Nenagh Circuit Criminal Court, but the case was later transferred to Dublin on the DPP's application.
2016-03-10 · Tipperary
The Dublin Circuit Criminal Court adjourned the case of Independent TD Michael Lowry, 60, for mention until April 6. Lowry, of Glenreigh, Holycross, Co. Tipperary, faces charges of filing incorrect tax returns in 2003 and 2007. He was excused from court today. Prosecutor Grainne O'Neill noted the adjournment had been delayed by pending High Court judicial review, with final orders due April 5. Judge Melanie Greally adjourned the case and excused Lowry's attendance for the next hearing. The case originated in Thurles District Court in 2014 and was later transferred to Dublin.
2015-04-14 · Tipperary
Independent TD Michael Lowry, aged 60, is scheduled to be arraigned on 31 July for four alleged tax offences. The charges claim he filed incorrect tax returns in 2003 and 2007. The case is currently stayed, but a judicial review at the High Court on 28 July will decide whether the stay is lifted. If the review concludes by 31 July, Lowry must appear in court and plead guilty or not guilty; if not, his appearance is not required and the case will be listed for mention. Lowry was first charged in Thurles District Court last year with three counts of knowingly filing incorrect returns in 2003 and one count in 2007. In April, Judge Elizabeth MacGrath sent him to Nenagh Circuit Criminal Court on a €500 bail bond, and the trial was later transferred to Dublin on the DPP's application.
2015-02-27 · Tipperary
The Director of Public Prosecutions will challenge a stay on criminal proceedings against former minister Michael Lowry, who faces four tax‑offence charges for allegedly filing incorrect returns in 2003 and 2007. Lowry, 60, was initially heard at Thurles District Court and later transferred to Nenagh Circuit Criminal Court on a €500 bail bond. The case was moved to Dublin Circuit Criminal Court, where the DPP intends to lift the stay. The High Court will hear the challenge, with the case adjourned to 14 April and Lowry excused from that hearing.
2015-02-06 · Tipperary
The case against former minister Michael Lowry, aged 60, was adjourned at Dublin Circuit Criminal Court. Lowry faces four charges of knowingly filing incorrect tax returns in 2003 and 2007. He had appeared before Thurles District Court last year and was sent to Nenagh Circuit Court on a €500 bail bond. The trial was later transferred to Dublin at the request of the Director of Public Prosecutions. Judge Martin Nolan adjourned the case to a further mention date on 27 February 2015, and Lowry is excused from attending the next court date.
2015-02-05 · Tipperary
The High Court has granted Independent TD Michael Lowry permission to challenge the proceedings of his trial on alleged tax offences before the Dublin Circuit Court. Judge Seamus Noonan, hearing the application, was satisfied that Lowry had an arguable case for a halt and ordered a stay pending further court orders. Lowry faces four charges of filing incorrect tax returns in 2003 and 2007, which he denies. He argues the prosecution is extraordinary because the alleged payments were declared and paid, and claims unfair selective treatment. Lowry also seeks prohibition orders on grounds of alleged prejudicial publicity and wrongful release of taxpayer information. He contends the transfer of the trial to Dublin breaches his rights and that media reports of a handwritten note to Taoiseach Enda Kenny prejudiced his case. The trial is scheduled for mention before the Dublin Circuit Court, but the court has indicated it may not be heard until late 2015 or early 2016.