Objections were raised by solicitors for Mr Charles Haughey to the hearing of evidence at the Moriarty tribunal in relation to the settlement reached by the former Taoiseach with the Revenue Commissioners last year.
A letter written by solicitors Ivor Fitzpatrick & Co was read into the record of the tribunal yesterday. Their objections were overruled by the tribunal. The solicitors said they believed details of the settlement reached and events leading up to it were outside the terms of reference of the tribunal. "The terms of reference only refer to the period up to 1996. Any inquiry by you into any matter after that date is outside the terms of reference both in terms of our client and the Revenue Commissioners," they said.
The letter went on: "The tribunal has not been asked to inquire into the performance of the Revenue Commissioners since 1996 and we object to the tribunal leading any evidence into matters arising after that date." Counsel for the tribunal, Mr Jerry Healy SC, said the tribunal had replied stating it believed the settlement of Mr Haughey's capital acquisitions tax liability on the gifts received by him which were identified by the McCracken tribunal did fall within its terms of reference.
He said that while in this phase the tribunal will look at the collection by the Revenue Commissioners of the tax due on payments found by the McCracken tribunal to have been made to Mr Haughey, it will also deal with the tax due on payments made to Mr Michael Lowry.