What the report says:The tribunal report says it could not accept claims by former supermarket chief Ben Dunne that undeclared payments he made to Mr Haughey had eluded his memory.
The report identifies five payments from Mr Dunne to Mr Haughey that were not declared to the McCracken tribunal. Such payments - one of them for £282,500, the Tripleplan payment - brought the total the former taoiseach received from Mr Dunne to more than £2 million. The report also says the McCracken inquiry was not told that Dunnes engaged former Revenue chairman Séamus Paircéir as an adviser in an appeal against a big capital gains tax assessment raised by the tax authority.
When Mr Paircéir was still chairman, Revenue's stance in its dialogue with Dunnes over that liability changed significantly when Mr Haughey became taoiseach in 1987 and instructed him to meet Mr Dunne. Dunnes later mounted a successful appeal against its liability.
"From careful observation of Mr Dunne in evidence on several occasions, not least in his recollections of the earlier portion of dealings in relation to Dunnes Stores, it appeared that he could be an astute and observant witness in respect of many matters and, given the high quality of assistance and advice at all times available to him, the tribunal cannot accept that all these successive transactions, and in particular one so pivotal as the Tripleplan payments, were matters in respect of which he had no actual recollection," the report says. Noting that Mr Paircéir performed work of a "relatively perfunctory nature", the report says he had accepted a "substantial payment" from Mr Dunne in advance of any such work being carried out.