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The case against Isle of Man tycoon Trevor Baines, his wife and an advocate who had been acting on his behalf is set to continue in Douglas today.
Wendy Baines faces eight counts of theft and one of deception.
Mr Baines is charged with the same offences, and 14 others relating to firearms and regulated weapons.
Advocate Jenny Dee Holt is accused of entering into an agreement and fabricating or concealing documents.
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