Builder Mr Tom Brennan has received his third warning in two days of evidence at the Flood tribunal.
Mr Pat Hanratty SC, for the tribunal, accused the witness of "obstructing and hindering" the tribunal. This follows the two warnings given to the witness by the chairman, Mr Justice Flood, on Wednesday.
In response to Mr Hanratty's assertion, Mr Brennan replied yesterday: "Not true. I'm trying to help every day and in every detail."
Mr Hanratty then read out the correspondence which passed between the tribunal and Brennan and McGowan's solicitors, Miley and Miley.
The tribunal first sought information from the two builders in December 1999. Both men opted not to make statements and first appeared in the witness box in April 2000. The money which flowed into Mr Burke's accounts was the proceeds of fundraising events in the UK, Mr McGowan explained.
But it wasn't until March 13th this year that the tribunal dropped what Mr Hanratty called a "bombshell". In a letter to Miley and Miley, tribunal lawyers revealed that, in the course of their investigations of Ray Burke's accounts, they had discovered a reference linking Brennan and McGowan to a Jersey legal firm, Bedell and Cristin.
Mr Brennan acknowledged that it was only on the day after this letter arrived that he informed his solicitors of the existence of Bedell and Cristin. Documents obtained from the Jersey firm revealed that Mr Burke had received £125,000 in offshore payments from Brennan and McGowan.
The tribunal then discovered a network of previously undeclared Channel Island banks, firms and accounts with links to the two parties.
Subsequently, both Mr Burke and Brennan and McGowan acknowledged the money Mr Burke received came from these transfers rather than from fundraising events.
"Do you call that co-operation?" Mr Hanratty asked yesterday. Mr Brennan said he had given co-operation "lock, stock and barrel".
"Because you were caught," Mr Hanratty replied. "You didn't have a choice."
Mr Brennan's evidence continues today.
