The Moriarty tribunal is investigating the finances of Mr Charles Haughey and Mr Michael Lowry but also the performance - or otherwise - of the Revenue Commissioners in regard to raising taxes from both individuals.

When Mr Ben Dunne was giving evidence earlier this year his counsel, Mr Adrian Hardiman SC, complained that the Revenue's counsel, Mr James Connolly SC, seemed to be trying to glean information from Mr Dunne which, while it might be of interest to the Revenue Commissioners generally, was not relevant to the terms of reference of the tribunal.

The point was returned to recently during evidence being given by Mr Lowry. Mr Connolly said he was reserving his position in relation to asking questions, pending Mr Lowry's return to the witness box when he would give evidence specifically about his tax affairs. Mr Justice Moriarty said he would permit that, but reminded Mr Connolly of the ruling he had made on questioning Mr Dunne. "You are," he told counsel for the Revenue, "in effect carrying a shield rather than a sword as regards the specific terms of reference that relate to your client". Ouch!