Tribunal could not accept or believe much of Haughey evidence.
Unacceptable for a Taoiseach's lifestyle to be supported by gifts.
Haughey shrouded gifts in secret off-shore accounts to hide them from Revenue Commissioners.
Haughey attitude towards the tribunal might breach law - papers being sent to DPP.
Lowry a tax evader, assisted by Dunne.
Lowry's tax evasion made him vulnerable to all kinds of pressures from Dunnes Stores.
No evidence of political favours granted in return for money.
Recommendations
Candidates for election to Dail or Seanad should have to produce a Revenue Commissioners' certificate that their tax affairs are in order.
Candidates should also make a statutory declaration supporting the certificate.
A false declaration should be a criminal offence.
Breaches of Ethics Act should perhaps be a bar to election to Oireachtas, permanently or for limited period.
Total ban on political contributions to parties impracticable.
Impracticable to expect bankers or accountants to disclose unusual financial transactions involving politicians or civil servants.
Insufficient justification for Oireachtas setting up special office to monitor breaches of Ethics Act; consider instead extending investigative powers of Ombudsman