Charges of VAT evasion against John George Moore, aged 72, and Patricia Ann Moore, aged 71, both of Meary Voar, Santon, have been discharged.
The case was due to be committed to the Court of General Gaol Delivery on Tuesday but the court heard that information which due to be part of the committal papers was still awaited from Irish authorities.
High Bailiff Jayne Hughes said that the prosecution had had sufficient time to prepare papers and based on the current evidence there was no case to answer.
Mrs Hughes said that the case may still be open to prosecution in the future if the relevant evidence is obtained.
The husband and wife are said to be remanded at the Isle of Man prison in relation to other matters due to be heard later in the year.
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