Michael Lowry trial continues over alleged tax offences

This report is a localnews.ie summary based on public court reporting and records; sources are listed below.

Michael Lowry’s trial over alleged tax offences was continuing at Dublin Circuit Criminal Court before Judge Martin Nolan and a jury. The proceedings were reported on 11 June 2018.

Lowry pleaded not guilty to four charges of filing incorrect tax returns between August 2002 and August 2007 concerning £248,624 received by his company, Garuda Ltd, and one charge of failing to keep proper accounts between 28 August 2002 and 3 August 2007. He also pleaded not guilty on behalf of Garuda Ltd to three similar charges concerning its tax affairs and one charge of failing to keep proper accounts on the same dates.

The State alleged Garuda received £248,624 in commission from Norpe Oy in August 2002 and that Lowry arranged for it to be paid to a third party in the Isle of Man, so it did not appear in the company’s accounts for that year and was not declared as income. It further alleged that the accounts were falsified in 2007 to show the payment as received in 2006.

Former Norpe chief executive Fred Ramberg gave evidence about an agreement signed in 1997 providing for commission on Irish sales. He said he had changed the agreement to substitute Glebe Trust for Lowry, but could not say when. A statement from Norpe accounts employee Stella Lipponen confirmed a payment of €388,788.12 on 28 August 2002 with Glebe Trust as payee.

Defence counsel Michael O’Higgins told Ramberg that Lowry claimed a person to whom he owed money had pressed him to pay while he was in Spain in August 2002, and that Lowry asked Ramberg to pay the commission directly to that man. Ramberg said he was not aware of this.