The captain of a U-boat whose craft was raided at dawn by Customs men has appeared at court.
He is accused of VAT fraud and money laundering involving £1.1m.
Capt Richard Williams, 54, of Redcar Avenue, Bispham faces five fraud allegations as does his partner Laurel Williams, 32.
He has been charged under his naval title and a series of other aliases he is claimed to have used .
It was in January 2012 that his U-boat a carefully created replica based on the hull of a canal barge was raided.
The black craft -U8047-was moored outside the Royal Armouries at Leeds at the time having travelled extensively around the Northern inland waterway systems- twice coming under attack by people who disliked see the Nazi war submersible which sank hundreds of Allied ships being brought back to life.
Capt Williams appeared before Manchester City Magistrates Court and was bailed to appear at Manchester Crown Court in May.
The charges relate to the sale of disability products to private citizens,rest homes and the NHS.
Williams - also known as Stephen Howarth - and his partner were summonsed to appear at court.