
Season 3 follows DS Claire Wallace and the Irish Criminal Assets Bureau (CAB) as they investigate a complex case originating from a Dublin raid, leading to murders in Bilbao, Spain, and uncovering a vast network of financial crime, migrant smuggling, a questionable charity, and a dangerous ex-con, forcing them to partner with Basque police as they chase 27 million pounds and a bigger conspiracy.

When investigative reporter Olatz Alzola and her family are brutally murdered in Bilbao and DS Claire Wallace is drawn into a case that links their killings to a CAB raid in Ireland.

Claire questions Alice, who reacts angrily, Jon and Claire identify Adam and visit his student residence, only to find it trashed by O'Neill. CAB Detective Liam Boylan uncovers CCTV footage of a man arguing with Nick and forensic accountant Norah Dillon discovers Nick was funneling money into a Liechtenstein account.

Bruno is caught by police at Sanihaz, the medical waste facility Olatz had visited. He claims his cousin Tomas was responsible for the people-smuggling and murders.