The Tribunal of Inquiry into the Beef Processing Industry, also known as the Beef Tribunal, was established on 31 May 1991, chaired by Mr. Justice Liam Hamilton. 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. It also examined accusations of special dispensations given by the then Minister for Industry and Commerce, Albert Reynolds, to Goodman.^[1]

The Tribunal began hearings on 21 June 1991 and it reported its conclusions in July 1994, at the time Ireland's longest-running inquiry.

The Tribunal was established by the then Fianna Fáil/Progressive Democrats coalition, though only after the leader of the PDs, Des O'Malley threatened to pull out of the coalition if no inquiry was established. Taoiseach Charles Haughey acquiesced to the demand.

The Tribunal was tasked with "inquiring into the following definite matters of urgent public importance: (i) allegations regarding illegal activities, fraud and malpractice in and in connection with the beef processing industry made or referred to:-- (a) in Dáil Éireann, and (b) on a television programme transmitted by ITV on 13 May 1991; (ii) any matters connected with or relevant to the matters aforesaid which the Tribunal considers it necessary to investigate in connection with its inquiries into the matters mentioned at (i) above; and 2. making such recommendations (if any) as the Tribunal, having regard to its findings, thinks proper."^{[2][non-primary source needed]}

The Tribunal came weeks after the broadcast of a World in Action programme. The allegations made in Dáil Éireann covered many of the allegations made in the television programme and included the following:^[2]

• Abuses of the system under which subsidies are paid by the EEC to those engaged in the beef processing industry
• Failure of regulatory authorities and allegations of political influence in relation to alleged abuses of the system
• Tax evasion and Political influence in regard thereto
• Goodman, the Industrial Development Authority and political influence
• Abuse of Export Credit Insurance Scheme
• Allegations of political influence

The Beef Tribunal concluded that tax evasion occurred at Goodman International^[3] and shone a light on widespread improper relationships between the beef industry, particularly Goodman, and the government.^{[clarification needed]} However, no criminal charges were brought, aside from the journalist Susan O'Keefe who was charged and acquitted for not revealing sources.^[4]: 190

Though not directly charged with wrongdoing,^{[clarification needed]} Albert Reynolds's government was ultimately brought down by the fallout of the Beef Tribunal.^[3]

Ten years later, Fintan O'Toole commented that while a "shocking set of scandals" were uncovered (including the aforementioned tax evasion, fraud, and theft), "virtually nothing happened", eroding public trust in the system.^[5]

• The Honourable Mr. Justice Liam Hamilton, President of the High Court (1994). Report of the Tribunal of Inquiry into the Beef Processing Industry (PDF). Official publications. Vol. Pn.1007. Dublin: Stationery Office, Government of Ireland. Archived from the original on 28 July 2016. Retrieved 29 November 2013.((cite book)): CS1 maint: bot: original URL status unknown (link)