The men behind Jackson Way
Jim Kennedy
At various times a farmer, auctioneer, publican, amusement arcade owner and property speculator, Jim Kennedy bought the lands at Carrickmines now owned by Jackson Way in 1988. Originally from Abbeyleix, Co Laois, he lives abroad, and has addresses in the Isle of Man, Gibraltar and Switzerland.
Mr Kennedy has been involved in several controversial property deals, some of them involving former Fianna Fáil TD, Liam Lawlor. Other controversies include a number of business collapses. He has refused to co-operate with the tribunal.
John Caldwell
He is the mastermind behind the complex financial structures designed to hide the ownership of Jackson Way and minimise the amount of tax due. Originally a solicitor from Belfast, he has known Mr Kennedy since the 1980s.
Although he lived in the Republic from 1977 to 1995, he says he was never domiciled here. This meant he wasn't liable for tax on income earned outside the State.
He originally "went to ground" from the tribunal, but has since changed his mind and appeared as a witness.