It was set up to inquire into malpractice in the Irish beef processing industry, mainly centred on Goodman International, owned and controlled by Larry Goodman.
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The investigation centred on the Goodman International group – involving tax fraud, misappropriation of beef and Larry Goodman's dealings with Saddam Hussein's Iraq, leading to the setting up of a Tribunal of Inquiry, known as the Beef Tribunal, which found that much of her criticism of the industry was substantiated.