Michael LowryIndependent TD Michael Lowry will have to pay the State’s legal bill following his unsuccessful attempt to stop his trial for alleged tax offences. He’s accused of breaking a number of tax laws arising from a 372,000 euro payment to his refrigeration company in 2002. In dismissing his application in February, the High Court described his case as “devoid of any substance and ultimately built on a foundation of sand. Today, Mr. Seamus Noonan decided he hadn’t raised any “exceptional circumstances” that would justify not having to pay the other side’s costs.