Denis O'Brien is named after unsuccessful bid to appeal tax case

High Court heard he had no issue about being named

Denis O'Brien, tax case, appeal, Circuit Court, tax inspector, High Court

Denis O'Brien participates in a panel discussion, "Expanding Cross-Sector Coordination in Haiti", at the Clinton Global Initiative in 2013 | Image: Mark Lennihan / AP/Press Association Images

Denis O'Brien has been named following his unsuccessful bid against a decision not to allow an appeal over a tax case be heard in the Circuit Court.

Yesterday, the businessman's lawyers argued he should not be identified - but the High Court heard today that he had no issue about being named.

Yesterday's ruling came as part of Mr O'Brien's attempt to appeal a decision by a Circuit Court judge not to hear his appeal over an investigation into his tax affairs.

In 2010, a tax inspector asked for information in relation to his return for the tax year 1999/2000.

Revenue can only investigate a return from four years out if it has "reasonable grounds to believe the return was completed in a fraudulent or negligent manner" and the inspector believed there was negligence involved.

The Revenue Appeal Commissioner rejected his appeal the following year, and Mr O'Brien moved to appeal that decision.

He was entitled to choose between the High Court and Circuit Court and a legal standoff eventually led to the judge's decision in 2012.

The issue of whether to identify him following yesterday's ruling was put on hold and the media was only allowed refer to him by his initials.

However that order was lifted today after the court heard there was no challenge to him being identified.