Michael Lowry's adviser and accountant Denis O'Connor told the tribunal yesterday that he was not acting for the former minister when he [ Mr O'Connor] became involved in disputes relating to a 1998 Doncaster transaction.
The tribunal is inquiring into whether Mr Lowry had any connection with the £4.3 million transaction which Denis O'Brien has said is exclusively his.
Mr O'Connor told Jerry Healy SC, for that tribunal, that he had been happy to assist in any way he could in settling disputes with Northern Ireland businessman Kevin Phelan concerning the Doncaster deal, but he had not been acting for anyone when he became involved.
Mr Phelan had played a key role in the Doncaster transaction and was in dispute with the O'Brien family over fees.
Mr O'Connor said he had been asked to become involved by Denis O'Brien snr, because he had had previous dealings with Mr Phelan and Mr O'Brien had not. He was not acting for any client.
"I was doing a favour, trying to resolve something. Client for us is where you're doing accounts or an audit." He said the matter would have taken up "0.01 per cent" of his time.
"My role was conveying messages between Kevin Phelan, Denis O'Brien and William Fry" solicitors. William Fry was acting for the O'Brien family. Mr O'Connor said he had no role in seeking to persuade anyone to settle but did recall conveying the information that a £150,000 sterling payment to Mr Phelan would settle the matter.
He would liaise with Mr Phelan if others were having difficulty in getting in contact with him, he said. He was not acting for anyone.
"I would regard acting as a strong word in those circumstances," he said. "I was assisting either William Fry or Kevin Phelan as the matters arose."
He said he knew nothing about the Doncaster deal "but I knew Kevin Phelan". Mr O'Connor also said he was asked by Mr O'Brien snr to get details of the structures used for the Doncaster deal from the English solicitor who had acted in the transaction, Christopher Vaughan.
Mr Healy asked why Mr O'Brien had asked an accountant acting for Mr Lowry to get details of companies linked to a transaction owned by the O'Brien family.
Mr O'Connor said Mr O'Brien had told him that Mr Vaughan did not know him, Mr O'Brien, whereas Mr O'Connor had had dealings with Mr Vaughan in relation to Mr Lowry's English properties. He said Mr Vaughan had "no difficulty" in discussing the Doncaster issue with him and had forwarded him some related documents.
Mr O'Connor said that when an issue arose after a document emerged that mentioned a "ML" in relation to the Doncaster transaction, he was contacted by William Fry.
He contacted Mr Phelan (the author of the document), as he had been requested to do, and he was told the reference could be to a "Mike Lloyd", a person with whom Mr Phelan said he had had business dealings over the years.
Mr Healy said a request for an explanation had been made by William Fry to Mr Phelan's solicitors and Mr O'Connor said he had not known this.
In the event, Mr Phelan was paid his fees. He told William Fry that the ML reference was to Mr Lowry, but in relation to a property in Mansfield and not the Doncaster property.
Mr O'Connor said he had given all his documents on the matter to Kevin Phelan after the various disputes had been resolved.
He is to continue his evidence today.
