The High Court has dismissed Michael Lowry’s attempt to stop his trial for alleged tax offences from going ahead.

The Independent TD tried to convince the court he had no case to answer and was being treated "unfairly and selectively".

Michael Lowry is facing a number of charges in relation to a payment of €372,000 that was owed to a company of his in 2002 - and paid into an Isle of Man trust account - a move with tax implications, according to the Director for Public Prosecutions.

He claimed it has since been declared and questioned why the prosecution was going ahead after the Revenue Appeals Commissioner found he no longer had a tax liability.

The Tipperary North TD also claimed he had been denied the right to a fair trial and accused the DPP of punishing him for being popular with voters in his constituency by moving his trial to Dublin.

In dismissing his action today, Mr Justice Seamus Noonan said he failed to identity any point when the prosecution became unlawful and that he failed to demonstrate anything improper in the DPP’s conduct.

He went on to say the case was "devoid of any substance or merit" and was ultimately "built on a foundation of sand".