Southern Ireland

Although he grew up in Birmingham, he and his sister would spend summer holidays at a relative's farm in southern Ireland.

The Celtic Sea is the area of the Atlantic ocean between southern Ireland, south Wales, Cornwall and western Brittany.

Fay, 32, who lives in Kilkenny in southern Ireland and specializes in drawing muscly superheroes, was only earning enough money to pay his bills, he recalled recently.

Growing up by the sea, she loved sailing, becoming one of the youngest competitors in the renowned competition named after the Fastnet Rock off southern Ireland, which the race course rounds.

The returns show accounts in other foreign countries over the years, including the United Kingdom, southern Ireland and the Caribbean island nation of St. Martin.