The prosecution is due to open its case in the trial of millionaire businessman Trevor Baines this morning.
Sixty-eight year-old Mr Baines denies charges of money laundering and false accounting.
His 50-year-old wife Wendy Baines denies false accounting.
The trial is being held at Douglas Courthouse and is expected to last up to five weeks.

Researching your Manx family history can be a very interesting and rewarding hobby. Trace your roots in the Isle of Man with our helpful of guide.