Michael Lowry has pleaded not guilty to five tax offences.

The Independent TD is accused of knowingly filing incorrect tax returns arising from a payment to his company in 2002.

Judge Cormac Quinn told potential jurors that Mr Lowry is a TD who represents Tipperary - and he urged them not to sit on the jury if they had any strong views in relation to him, politicians, political parties or the tax regime.

Mr Lowry is accused of "knowingly or wilfully" filing an incorrect tax return for 2002 in relation to a sum of stg£248,000 allegedly obtained by him from his company Garuda Ltd.

He is also accused of "consenting and conniving" to the furnishing of incorrect information relating to the company's corporation tax and of consenting to an incorrect tax return for 2006.

On behalf of Garuda Ltd, Mr Lowry also entered not guilty pleas in respect of four tax offences arising from the same alleged payment.

His trial is due to take up to two weeks.