The Planning Tribunal has accused former Fianna Fail TD Liam Lawlor of moving money between two of his companies in order to avoid paying tax.
The tribunal heard today that Democratic and Strategic Consultants, a company owned by Mr Lawlor, charged another of the former TD's firms €57,000 for consultancy services.
A barrister for the tribunal said he believed the money transfer was designed to avoid paying tax.
The Planning Tribunal is currently questioning Anthony Seddon, a London-based solicitor who represented Mr Lawlor in a number of business deals in the Czech Republic.