Michael Collins was a pivotal figure in the Irish struggle for independence and his legacy has resonated ever since. Whilst Collins' role as a guerrilla leader and intelligence operative is well documented, his actions as the clandestine Irish government Minister of Finance have been less studied. The book analyses how funds were raised and transferred in order that the IRA could initiate and sustain the military struggle, and lay the financial foundations of an Irish state.

Nicholas Ridley examines the legacy of these actions by comparing Collins' modus operandi for raising and transferring clandestine funds to those of more modern groups engaged in political violence, as well as the laying of foundations for Irish financial and fiscal regulation.