Files on the Cayman Islands which the Dunnes tribunal would like to gain access to contain no mention of Mr Charles Haughey, according to the business partner of the Cayman banker, the late Mr John Furze.
Mr Barry Benjamin said that since the death of Mr Furze in July, the files have been found among the late banker's effects and moved to the offices of International Insurance Management Corporation (IIMC), the company set up by Mr Furze in 1995.
"Believe me I looked, page after page, and I found no mention of Mr Haughey," Mr Benjamin said. "If they ever existed then they no longer do."
The files relate to two companies, Hamilton Ross Ltd and Poinciana Fund Ltd, which are listed as having their registered offices at IIMC. At the time of Mr Furze's death, Mr Benjamin was unaware of this, and knew nothing about the files location.
The files are now under his control. "I am holding no funds which I believe Mr Haughey to have a beneficial interest in, or any member of his family."
Asked if the files were coded, as those kept by the Irish banker, Mr Padraig Collery, had been, Mr Benjamin said: "What I have here is very clear and it is clear that it is not related to that gentleman [Mr Haughey]."
The McCracken report outlines how accounts with the designated codes `S8' and `S9', which held funds belonging to Mr Haughey, were moved from the Ansbacher accounts to accounts in the name of Hamilton Ross, and Poinciana, in the early 1990s. The accounts were controlled by Mr Furze.
Mr McCracken said in his report information held by the Ansbacher bank on the Cayman Islands or by representatives of the late Mr Furze, probably holds the key to "missing links" from the tribunal's account of what happened to the £1.3 million given to Mr Haughey.
Mr Benjamin, after reading the summary of conclusions of Mr Justice McCracken's report, said: "I think it is unfortunate that Mr Haughey was not a bit more candid and up-front. It would have saved your Government a lot of money and my former partner a lot of funds [in opposing the tribunal's Cayman application]."
