A book called the "kitten book" which Mr Thomas Bailey described as his memory aid, is to be sent for forensic tests, the tribunal heard. The book, so-called because of a picture of a cat on the front, was written up by Ms Caroline Bailey, his wife, he said.
It contained details of cash payments which would be in addition to the wages he paid his employees.
Mr Colm Allen SC, for the Baileys and Bovale, said that the previous day questions were put to Ms Bailey from which the inference could be drawn that entries might have come into existence later than the dates in the book. "If there was that apprehension then I would ask that the book be submitted to experts, and these would necessarily be in the UK," he said.
Mr Garrett Cooney SC, for the Murphy Group, said if forensic tests would clear up any doubts, it would be most useful.
