A new inquest into the murder of gay Sydney millionaire Ludwig Gertsch has heard allegations Gertsch’s former lawyer was involved in the killing.

The inquest into the 1990 murder opened at Glebe Coroner’s Court on Monday, with Gertsch’s former boyfriend Vincent Esposito accusing Gertsch’s onetime solicitor Brian Mainwaring of being linked to the death.

Esposito alleged Gertsch was lured to Esposito’s apartment in Ashfield on the night he was murdered, The Daily Telegraph reported.

The court is also considering evidence of an alleged conversation in 2002 between Mainwaring and his former wife after their daughter committed suicide.

Mainwaring’s ex-wife allegedly said: I hope it was all worth it all those years ago, killing Ludwig and spending his money. She [the daughter] is dead because of it.

Mainwaring allegedly replied: Don’t you think I know the terrible mistake I made. I killed the most beautiful thing in my life.

South American-born Gertsch was last seen alive after visiting Esposito’s Ashfield unit in October 1990. His body was discovered in bushland in the Blue Mountains the following month.

A post-mortem examination determined the 43-year-old had died from strangulation.

In 1994 a coroner’s inquest found Gertsch was killed in the Ashfield unit by a person or persons unknown.

After Gertsch’s disappearance, Mainwaring, previously known as Brian Roberts, forged Gertsch’s will. He was jailed for four years in 1996 for the forgery.

Police set up a new investigation in 2003 after receiving more information.

In 2004 police launched an appeal for a man who wore a ruby earring and a gold watch who they believed could give important information.

Two sex workers are due to tell the current inquest they heard thumping sounds from the Ashfield unit on the night Gertsch died, Australian Associated Press reported.

The sex workers are expected to tell the inquest they saw two men -“ Vincent Esposito and a man wearing a ruby earring and a gold watch -“ carrying a roll of carpet from Esposito’s unit to a car.

The inquest continues.

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