An appeal by Jonathan and Jamie Irving which relates to the winding-up of their company has been rejected by Appeal Judge Tattersall.
The pair had claimed an advocate acting on behalf of the Manx government had deliberately misled a hearing in February 2010.
They said this led to the winding-up of Street Heritage over outstanding tax liabilities of around £183,000.
Ed Oldham reports:
Manx Care spends more than £660,000 on reviews over two-year period
Figure relates to six pieces of work on a range of issues
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DESC begins recruitment process for new chief officer
Successful candidate will be paid up to £147,368