 
                            A woman’s admitted she was wrong to use so-called ‘common law’ after initially refusing to take part in court proceedings.
Shem Heather Allanson of Ballamona Road in Ballaugh appeared before magistrates at Douglas Courthouse.
The 58 year old refused to confirm her identity to the bench, giving a prepared statement saying her name was a legal fiction she owned the copyright to.
Magistrates said they’d enter a not guilty plea to a charge of failing to comply with a court order to file a 2019 tax return following her conviction in a tax court last September, and remanded her in custody for two weeks.
However, she changed her mind and admitted the offence when she appeared again around 30 minutes later.
Representing herself, she said she thought if she didn’t sign a tax form then she wouldn’t have to submit it because it didn’t form a contract, but admitted she’d misunderstood the Manx legal system.
Magistrates imposed a 12-month conditional discharge and she’ll still have to complete her outstanding tax return.
 
                                         
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