Anglo case timeline: How events unfolded for O’Mahoney and Daly

The introduction of Dirt tax in 1986 was the starting point for the issues in this case

Former Anglo Irish Bank official Tiarnan O’Mahoney had his conviction quashed but may yet face a retrial. Photograph: Court Collins.
Former Anglo Irish Bank official Tiarnan O’Mahoney had his conviction quashed but may yet face a retrial. Photograph: Court Collins.

1986: Deposit interest retention tax (Dirt) is introduced on bank savings, to be paid only on the accounts of people living in Ireland.

1999/2000: Revenue inquires about Dirt and non-resident accounts at Anglo Irish Bank and is told there is a nil tax liability.

Early 2000s: Revenue offers an amnesty to people holding non-resident accounts, but living in Ireland and some Anglo account holders come forward.

March 2003: Revenue obtains a High Court order requiring Anglo to hand over details of non-resident accounts.

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October 2003: Revenue also initiates an audit of Dirt accounts in Anglo.

November 17th, 2003: A list of accounts – to fulfil the requirements of the High Court order – is given to Revenue by Anglo, but one name is omitted. This failure made up the substantive charge against Daly and O'Mahoney.

May to December 2004: There was a conspiracy to conceal some accounts from Anglo's core computer system, with a view to defrauding Revenue, according to the prosecution.

November 14th, 2013: O'Mahoney is charged with offences and an arrest warrant is issued for Daly, who is on holiday abroad. Aoife Maguire is also charged.

November 19th, 2013: Daly returns home and is charged.

June 22nd, 2015: Trial of the three defendants begins.

July 30th, 2015: All three are convicted on all charges against them.

July 31st, 2015: Judge Patrick McCartan jails O'Mahoney for three years, Daly for two years and Maguire for 18 months.

December 21st, 2015: Maguire is released; she only appealed her sentence and had it reduced to nine months.

January 11th, 2016: Appeal of Daly and O'Mahoney begins.

March 15th 2016: Convictions against Daly and O'Mahoney are quashed.

April 14th, 2016: A hearing on whether or not O'Mahoney should face a retrial will be held.

Fiona Gartland

Fiona Gartland

Fiona Gartland is a crime writer and former Irish Times journalist