A businessman has been refused leave to bring a High Court challenge to warrants under which the Revenue Commissioners seized documents and materials from premises and lands as part of an investigation into suspected VAT fraud and other tax offences.

Michael Grimes, representing himself, claimed the actions were aimed at “destroying” him and his bus transport museum in Glanmire, Cork, to teach him “a lesson” and essentially put him out of business. He denied claims that companies allegedly under his control were engaged in importing goods worth about €40 million. He had sought leave to bring judicial review proceedings aimed at quashing the warrants and having the seized materials returned to him.

The Revenue had denied the claims and argued that Mr Grimes should be refused leave to bring the challenge for lack of candour in his affidavits which, it alleged, set out an incomplete and misleading account of relevant facts.

Mr Justice Michael Peart said Mr Grimes had brought forward no evidence whatsoever of bad faith or improper motive on the part of officers of the Revenue and there was “certainly nothing” in replying affidavits from Revenue which evinced “even a hint” that might be the case.