the tribunal from investigating Michael Lowry's involvement in his purchase of Doncaster Rovers F.C. The tribunal ended up lasting much longer than anticipated and cost the state millions in direct costs and legal assistance to witnesses, something that has been criticised by the people whom the tribunal investigated. In March 2010, it was estimated the tribunal had cost the state approximately €39 million, with final costs expected to exceed €100 million. Volume I Dunne payments to Haughey Use of accounts in Ansbacher by Haughey Management of Haughey's financial affairs by Des Traynor Sale of Glen Ding Woods to CRH plc Management of donations for a liver transplant for Brian Lenihan 2006 Findings Confirmation of facts regarding payments by Dunne to Haughey and Lowry Confirmation of use of the Ansbacher accounts by Haughey Mr. Haughey had obstructed the tribunal Tax avoidance findings Mr. Haughey stole a "sizeable proportion" from the Brian Lenihan medical fund and took steps to conceal his actions Claims that Mr. Haughey knew little about his own personal finances were rejected Charles Haughey accepted cash in return for favours throughout his political career. Consequences Investigations of Mr Haughey and Mr Lowry for tax evasion by the Revenue Commissioners. Settlements by both Advance sale and leaseback of his home, Abbeville, by Mr Haughey Revelations of use of the Ansbacher accounts by other businessmen and politicians for tax avoidance. An interim report on the lead to an investigation by the Department of Trade and Enterprise which named the holders, and led to Denis Foley TD leaving Fianna Fáil. The Caymen island scandal which was investigated by the Moriarty tribunal involved Guinness and Mahon bank and has not yielded a single prosecution, as of March 2013, because of a lack of "original documentation. However, the Revenue Commissioner documents state that as of the end of 2013 a "total yield" of €112.69m has been obtained from 141 Ansbacher account cases. This is made up of €50.1m in tax paid and €62.59m in penalties". Related press investigations on corruption, such as that on Beverley Flynn TD Related investigations by the Dáil Public Accounts committee on the use of foreign accounts for tax evasion, leading to settlements by the banks, and thousands of individuals. Volume II Awarding of the second mobile phone licence The circumstances surrounding the awarding of the second GSM mobile phone licence to the Esat Digifone consortium in 1996 (the biggest