The whole thing is still shrouded in mystery.
If the Smith sighting is to be believed Gerry has covered up the death all this time. https://www.9news.com.au/world/smith-sighting-key-to-madeleine-mccann-mystery/84bea08d-65e6-4c24-923c-29018a0b9569
But at 10pm Gerry was at the tapas bar. He was allegedly seen by the Smiths at 10pm 300metres South of the Tapas bar.
With the theory of concealing Maddie's body on the beach a further 150 meters away & sussing out where to place the body, then the walk 450 meters back to the Tapas bar he wouldn't get back until 10.15pm at the earliest.
If as Tanner said Kate was annoyed with Gerry because she thought he'd been watching the football, what match could have been on TV that night?
edit: May 2nd Liverpool beat Chelsea in Champions League Semi final, it's possible Gerry could have been watching bits of that game. Although if he were he would have said so.