In his closing address to the court, prosecution advocate Stuart Neal has labelled Julie Corkill as "devious and dishonest".

In summing up he suggested her evidence has suffered from "selective memory loss" in that issues she claims not to remember are the ones which required answers.

He says this is "utter nonsense" and says Mrs Corkill has tried to hide behind her inexperience .

Mr Neal claimed nobody embarks upon a ?300,000 building project without knowing what they're doing.

There was a short adjournment before advocate Dawn Jones (pictured, right) started her closing address for the defence at around 11.45 am

Mrs Corkill (pictured, left), the wife of former Chief Minister Richard Corkill, denies four counts of false accounting and two of obtaining a total of ?90,000 in tourism grants by deception.

The charges are in relation to the building of tourist accommodation at the Corkill's Ballacain property in Onchan.