The Moriarty tribunal was established in September 1997, in the wake of the report of the McCracken (Dunnes Payments) Tribunal. It is investigating payments to Mr Charles Haughey and Mr Michael Lowry. It is also investigating whether any political decision might have been made by either Mr Haughey or Mr Lowry when in office which might have benefited a person or company who made a payment.
The tribunal is conducting inquiries into the Ansbacher deposits but only to ascertain whether any politicians received money from the deposits, and if so where that money came from. It is already known that Mr Haughey had accounts in the deposits. The tribunal is also inquiring into the performance of the Revenue Commissioners in the raising of taxes from both Mr Haughey and Mr Lowry, and the effect of offshore accounts on taxation generally.