Denis O’Brien named after losing appeal on tax case

The businessman Denis O’Brien has lost his High Court appeal against a Circuit Court decision in relation to a tax case.

The decision was handed down on Tuesday but permission to identify Mr O’Brien was not granted until today by Ms Justice Iseult O’Malley.

Mr O’Brien has no issue about being named in relation to an unsuccessful appeal he took against a Circuit Court decision about a tax case, the High Court heard.

Ms Justice Iseult O’Malley had adjourned to Wednesday the question of publication of Mr O’Brien’s identity as part of her judgment on the matter on Tuesday.

She had asked the parties in the case – Mr O’Brien and the Revenue Commissioners – for their views on the question of anonymity which all taxpayers are entitled to up to a certain point.

The Revenue argued that while a person is entitled to anonymity in a direct appeal, that was not the case came before the High Court. Mr O’Brien’s side asked for time to consider the matter.

On Wednesday, Martin Hayden SC, for Mr O’Brien,said his client had no application to make in relation to the matter and wanted it dealt with in the normal way.

The case concerns a finding by the Revenue Commissioners that a tax return made by Mr O’Brien 15 years ago was insufficient.

In 2010 an inspector of taxes sought information from Mr O’Brien in relation to his return for the year 1999/2000. The High Court was told in an earlier hearing that, in particular, the inspector asked questions about the exchange of Mr O’Brien’s holding of shares in Esat Telecom for certain loans in a company called BT Hawthorn.

Mr O’Brien contested his right to do so.

An Appeal Commissioner subsequently found in the Revenue’s favour.

Tuesday’s ruling concerned the fact that the matter had then gone to both the Circuit Court and the High Court.

The High Court has now approved of the decision of the Circuit Court not to hear the case.

The issue of costs was adjourned.