Island businessman Doug Barrowman has appeared in court in Spain, charged with corporate tax evasion and misappropriation.
The 58 year old is said to have been involved in sending a fraudulent invoice for £5 million to a Spanish company in 2008.
That company, B3 Cable Solutions, went bankrupt four years later and prosecutors say they'll ask the judge to jail Mr Barrowman if he's found guilty.
He denies any wrongdoing and the trial is expected to last five days.
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