Courts / Tipperary / Report

Lowry convicted on tax charges

Summary

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.

Who, what, where, when and why

What: Report matter: Lowry convicted on tax charges. Charges or matters: four charges of filing incorrect tax returns on dates between August 2002 and August 2007 in relation to a sum of Stg £248,624 received by his company, Garuda Ltd and one charge in relation to failing to keep a proper set of accounts on dates between 28 August, 2002 and August 3, 2007. Procedural stage: sentence

When:

• August 2002 Adjournment
• August 2007 Other
• 28 August Other
• August 3, 2007 Other
• 31 December 2002 Other
• 31 December Other
• August 28, 2002 Other
• August 2013 Other
• April 2015 Hearing Or Sentence
• November 1, 1997 Other
• November 1997 Other
• January 2007 Hearing Or Sentence
• March 2013 Other
• September 2006 Hearing Or Sentence
• August 2015 Other
• 2018-06-26 Publication

Why: It was because of this evidence that Michael O'Higgins SC, defending, applied for a direction of not guilty by the trial judge on the basis that "there was no case to answer". Defence account reported by CNI

Case subjects

Places mentioned

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Stage Sentence

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Read the original CNI report