The Moriarty tribunal recalled three witnesses to the stand this afternoon to cross-reference their testimony with that of Mr Charles Haughey.
A director with accountancy firm Deloitte and Touche Mr Paul Carthy said the company had provided management of accounts and a cash-flow service among other services to Celtic Helicopters, a small company run by Mr Haughey’s son Mr Conor Haughey.
In response to testimony previously given by Mr Haughey saying he had never instructed Deloitte and Touche to convert loan capital into share capital in 1996, Mr Carthy said: "The firm did not perform any work it was not specifically asked to."
Mr Pat Kenny, also of Deloitte and Touche, who formerly had responsibility for Mr Haughey’s tax returns, told the tribunal he was aware Mr Haughey was being provided with a bill-paying service but did not know how much money was involved.
Questioned by counsel for the tribunal Mr Gerry Healy SC as to whether it was a "design" on the part of Mr Haughey to divide up the bill-paying and tax services, he said: "I have no doubt today that there was an absolute design." He added that he was at "complete loggerheads" with Mr Haughey on the issue.
Mr Jack Stakelum, who took over Mr Haughey’s bill-paying service from the Haughey-Boland firm in 1991, contradicted Mr Haughey’s evidence to the tribunal that Mr Stakelum regularly contacted him to lecture him on the state of his finances.
Mr Stakelum said he did not know of Mr Haughey’s finances as he was not his financial adviser. He also insisted that contrary to Mr Haughey’s evidence he did not have any contact with Mr Haughey’s accountants and had "absolutely" nothing to do with Mr Haughey’s tax affairs.