An Irish businessman, whose firm is behind plans to build a €1 billion skyscraper in London, has failed in a High Court bid to have a €1.6 million tax judgment against him set aside.

Developer Thomas Ryan claimed he was not liable for the tax, arising from a demand raised by the Revenue Commissioners, because he lived outside Ireland and enjoyed non-residency status.

Mr Justice Seamus Noonan said there was “no merit” to Mr Ryan’s application seeking to set aside another High Court judge’s order granting Revenue judgment against him for €1.6 million.

Mr Ryan had claimed he was living in London and was not resident here when the tax bill was raised, the judge said.

It appeared he is now living in Switzerland, the judge added.

When Mr Ryan entered an appearance in the legal proceedings, he gave an address at Sandymount Road, Dublin, which address the Revenue used to serve the tax demand, the judge said.

The judge earlier noted the Revenue demand was based mainly on returns submitted by Mr Ryan’s accountant.

Non-residency status

Mr Ryan 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, the judge said.

Months after judgment was entered, he got a new solicitor and sought the set-aside order. The judge ruled he was satisfied to dismiss his application and also ordered costs against him.

In November 2013, Mr Ryan and the firm he heads, Ryan Corporation (UK) Ltd, was reported to have bought a site east of the City for £100 million. Its previous owners had permission to build a 74-storey skyscraper with offices, homes and a hotel.