Richard Ian Kissack, of Falcon Cliff Court, Douglas, has been charged with VAT evasion and VAT fraud.

He faces eight counts of VAT fraud and one of VAT evasion. The offences are alleged to involve an amount in the region of £190,000.

Advocate Matthew Wilshaw asked for an adjournment until November 11 saying that Mr Kissack was instructing Darren Taubitz who would need time to review the case papers.

Bail was granted in the sum of £500 with a condition not to leave the island without court permission.