Thomas Ryan fails to set aside €1.6m tax judgment
Developer Thomas Ryan claimed he was not liable for the tax, arising out of a demand raised by the Revenue Commissioners, because he lived outside Ireland and had non- residency status.
Mr Justice Seamus Noonan yesterday said there was “no merit” to his application seeking to set aside another High Court judge’s order granting Revenue judgement against him for €1.6m.
The judge said he had claimed he was not resident here at the relevant time the tax bill was raised here and said he had been living in London. It appeared he is now living in Switzerland, the judge said.
However, when he entered an appearance in the legal proceedings, he gave an address at Sandymount Road in Dublin, which the Revenue had used to serve the tax demand, the judge said.
The judge had earlier noted Revenue had raised the demand based mainly on returns submitted by Mr Ryan’s accountant.
He had continued to argue he had no liability because of his non-residency status and said, at one point, he was unable to afford a solicitor to fight the judgment demand.
Months after judgment was entered, he had got a new solicitor and sought the set-aside order.
The judge was satisfied to dismiss his application and ordered costs against him.






