A former tax inspector questioned over the 1992 murder of his wife has now claimed an IRA sniper killed Grace Livingstone in Malahide, Dublin in 1992.

James Livingstone was one of Ireland’s top tax officials at the time of his wife’s murder when she was tied up, beaten and then shot in the head at the family home in North Dublin.

Cold case detectives are still baffled by the murder which shocked the nation at the time.

Livingstone, then head of the Special Investigations unit of the revenue Commissioners, was arrested and questioned for two days for questioning but released without charge.

Now, speaking to the Sunday Independent, Livingstone has made the claim that his wife was shot by a ruthless IRA killer whom he has since met and attempted to correspond with.

The paper also reports claims by Livingstone that the hit was ‘ordered’ by a top Provisional IRA boss he was investigating at the time for the ‘proceeds of cross-border racketeering and crime.'

Livingstone added: “I believe he directed the individual to kill either me, or my wife, to prove he was good enough to be allowed access to the secret Provo unit that was behind all the subsequent sniper killings in the North.

“I know the identity of the man. He lives in a border town in the Republic and I have met the man in a Monaghan pub.

“He was standing right there in front of me in the bar. I have also actually since written to him, but I got no reply.”