A 69-year-old man from Santon has been charged with evasion of VAT offences relating to £4.3 million.
John George Moore, of Meary Voar, is accused of two counts of VAT evasion alleged to have been committed between June 2010 and February 2015.
Mr Moore was said to be too ill to appear in court but magistrates ordered that medical evidence be provided by Mr Moore before his next due court appeareance or a warrant for his arrest would be issued.
The case was adjourned until February 27.
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