A Co Louth man has taken a High Court challenge to an income tax assessment against him for almost £776,000.
Mr Kieran Byrne, of Annaskeagh, Mountpleasant, Dundalk, Co Louth, now unemployed, alleged gardai raided his business premises last October and took cash and securities worth £1.7 million. He was charged with three money-laundering offences and is on bail.
Mr Justice Butler gave Mr Byrne leave to seek an order against the Revenue Commissioners and the State, by way of judicial review, quashing a tax assessment for 1998/99 of £775,808.
Mr Byrne said he wished to appeal the assessment but was prevented from doing so because gardai had seized books and records necessary to prepare a notice of appeal and because they had seized or frozen funds.
Dr Michael Forde SC, for Mr Byrne, read an affidavit by Ms Lilian Nagle, solicitor for Mr Byrne, who said her client and his father had run a bureau de change in Dundalk and Newry. Last October, the business was raided by the Garda fraud investigation bureau. They took away books and records and cash and securities worth £1.7 million.
Ms Nagle said orders freezing assets had been obtained against Mr Byrne in Dundalk, Northern Ireland, the Isle of Man and Guernsey.
Because of the freezing orders, Mr Byrne could not raise the amount demanded.