A seven-strong jury is due to be sworn-in today, as the trial of an Isle of Man-based millionaire and his wife begins in earnest.
The prosecution will then outline its case against 68-year-old Trevor Baines, of Woodbourne Road in Douglas.
He denies charges of money laundering and false accounting.
Fifty-year-old Wendy Baines denies false accounting.
The trial, at Douglas Courthouse, is expected to last up to five weeks.