A former Chairman of the Revenue Commissioners has told the Moriarty Tribunal he did not reveal meetings with Ben Dunne because he did not consider them relevant.
Séamus Páircéir has since confirmed that he met Mr Dunne in 1987 about a £39m tax bill, at the request of then Taoiseach, Charles Haughey.
But he did not reveal this to the McCracken Inquiry into Dunnes Stores payments in 1997, as he did not consider the request by Mr Haughey to have been a 'representation or submission' as outlined in the tribunal's terms of reference.
Mr Páircéir also said he has no recollection of writing off over £62,000 in Discretionary Trust Tax for Dunnes Stores.
He was astonished that trustees claimed he agreed to give them a PAYE tax break to pay the principal on this.