1986: Deposit interest retention tax (Dirt) is introduced on bank savings, to be paid only on the accounts of people living in Ireland.
1999/2000: Revenue inquires about Dirt and non-resident accounts at Anglo Irish Bank and is told there is a nil tax liability.
Early 2000s: Revenue offers an amnesty to people holding non-resident accounts, but living in Ireland and some Anglo account holders come forward.
March 2003: Revenue obtains a High Court order requiring Anglo to hand over details of non-resident accounts.
October 2003: Revenue also initiates an audit of Dirt accounts in Anglo.
November 17th, 2003: A list of accounts – to fulfil the requirements of the High Court order – is given to Revenue by Anglo, but one name is omitted. This failure made up the substantive charge against Daly and O'Mahoney.
May to December 2004: There was a conspiracy to conceal some accounts from Anglo's core computer system, with a view to defrauding Revenue, according to the prosecution.
November 14th, 2013: O'Mahoney is charged with offences and an arrest warrant is issued for Daly, who is on holiday abroad. Aoife Maguire is also charged.
November 19th, 2013: Daly returns home and is charged.
June 22nd, 2015: Trial of the three defendants begins.
July 30th, 2015: All three are convicted on all charges against them.
July 31st, 2015: Judge Patrick McCartan jails O'Mahoney for three years, Daly for two years and Maguire for 18 months.
December 21st, 2015: Maguire is released; she only appealed her sentence and had it reduced to nine months.
January 11th, 2016: Appeal of Daly and O'Mahoney begins.
March 15th 2016: Convictions against Daly and O'Mahoney are quashed.
April 14th, 2016: A hearing on whether or not O'Mahoney should face a retrial will be held.
