The Office of the Revenue Commissioners has identified more than 600 individuals and trusts which are linked to the Ansbacher accounts. Of these around 29 have yet to be investigated by the Revenue. However, a spokesman has denied suggestions that these people are likely to remain anonymous or avoid financial penalties.

"We are continuing to investigate with a view to collecting tax, interest and penalties from all account holders," the spokesman said. "This is an extremely complex investigation and there is no question of its having been even nearly concluded."

He added that none of the cases has been finalised and that some payments had been made on account to avoid interest bills form mounting. "But there are provisions that all of these people and companies shall be named," he said.

It is also expected that the separate High Court inspectors' report will be published by the end of the year when Circuit Court judge Mr Sean O'Leary is expected back on the bench.

The High Court will then make a decision whether to publish its report which will also be made available to the Tβnaiste and possibly the Revenue. However, Ms Harney has said she does not envisage any circumstances where the list would not be published.