The Dunnes payments tribunal will pursue its appeal against a decision of the Grand Court in the Cayman Islands preventing it from taking evidence there.
The tribunal team believes it can win the appeal, subject to a second application involving the Cayman Attorney General, which would allow it to take evidence about the secret Cayman bank accounts and take evidence from the Cayman banker, Mr John Furze.
Mr Charles Haughey and other witnesses could be recalled by the tribunal if evidence was gathered there which could be seen to conflict with evidence given at Dublin Castle.
The tribunal is due to conclude today, when legal submissions on behalf of represented parties are made to Mr Justice McCracken.
His report and recommendations could be presented to the Clerk of the Dail before the end of August, but a supplementary report could be prepared if further evidence is taken in the Cayman Islands.
The tribunal has appealed the decision of the islands' Grand Court that it could not take evidence there. The evidence is no longer needed to show Mr Haughey was the beneficiary of the £1.3 million from Mr Ben Dunne, as he has told the tribunal he received the payments. However, evidence gathered in the Cayman Islands could be of assistance to any future tribunal.
The appeal is likely to be heard in October or November.
Inquiries in the Caymans would focus on tracing the movement of the three bank drafts, totalling £210,000, given by Mr Dunne to Mr Haughey and also consider the other payments from Mr Dunne totalling around £1.1 million.
It is known that the three bank drafts were subsequently lodged in an account by Mr Des Traynor at the Irish Intercontinental Bank in Dublin.
The tribunal team believes evidence may be available in the Caymans which will more accurately trace the movement of Mr Dunne's money and reveal for what other purposes it was used, if any.
Mr Furze opposed attempts by the tribunal to obtain evidence from the Caymans, but he would be called to give evidence if the tribunal appeal is successful, subject to the supplemental application to the Grand Court giving notice to the islands' Attorney General.
Mr Furze would be asked about how the Ansbacher Deposits and other accounts were set up and why he allowed an account under his own name at Barclays Bank in Knightsbridge, London, to be used for the payment of £471,000 sterling to Mr Haughey. This was the largest of Mr Dunne's payments.
Mr Furze would also be asked about his relationship with the former Taoiseach. Mr Haughey said in evidence last week he had neither met nor spoken with Mr Furze.
It is understood additional information may be available there.
If the appeal failed, a final appeal could be made to the Judicial Committee of the Privy Council in London.