Gardai believe Thomas Byrne still owes the banks around €30 million.

At the beginning of his trial the jury heard how the disgraced solicitor had switched trades and was working as a waiter in Dublin city.

One newspaper report from 2011 described how the former legal eagle's 'fall from grace' had resulted in him serving frothy lattes.

But for nearly two years, Thomas Byrne was listed as the sole director of Foam Cafe Ltd. which trades in the Italian quarter of the city.

While the business name was registered here, the company was incorporated in Northern Ireland in 2011 with a registered office on Malone Road in Belfast.

The cafe was struck off the UK companies register in May. However earlier this month on November 7th, Thomas Byrne's last day in the witness box, Foam Cafe Ltd. was registered with the Companies Registration Office in Ireland.

Thomas Byrne is not listed as a director but his partner is and the administration address is Mountjoy Square where the former solicitor has recently been living.