Michael Lowry says he intends to appeal the High Court’s dismissal of his attempt to stop his trial for alleged tax offences.

The outgoing Independent TD’s case was described as “devoid of any substance or merit and ultimately built on a foundation of sand”.

In dismissing Michael Lowry’s action, Mr. Justice Seamus Noonan said he’d failed to identity any unlawfulness in his prosecution, had failed to demonstrate anything remotely improper in the DPP’s conduct and said the time to challenge the decision to prosecute had long since passed.

Mr. Lowry is accused of breaking a number of tax laws arising from a €372k payment to his refrigeration company in 2002. The court heard the payment was diverted to an Isle of Man trust account, but the outgoing TD for Tipperary North claimed he has no case to answer because it’s since been declared and he no longer has a tax liability.

In a statement issued this afternoon, he noted the “extraordinary timing” of the decision with just three days until polling day and he declared his intention to appeal the dismissal all the way to the European courts if necessary.