Clive Hathaway Travis, aged 61, of Central Promenade, Douglas, has denied sending an offensive message to the Income Tax office.

Prosecuting advocate Barry Swain said that it is alleged that Mr Travis sent an extremely abusive lengthy message on February 13.

Duty advocate Stephen Wood said that a caution had initially been offered, which had been declined by Mr Travis, so this perhaps indicated the level of the allegation.

A pre-trial review will be held in summary court on April 13.

Bail was granted in the sum of £500.