Lionel Messi to appear in Barcelona court over tax fraud accusations

Lionel Messi is due to give evidence in a Spanish court regarding tax fraud charges.

The Barcelona and Argentina forward, alongside his father Jorge, who manages his tax affairs, are accused of defrauding Spain of more than £3m between 2007 and 2009 - both men deny any wrongdoing.

Spanish authorities allege that the two used overseas tax havens to conceal earnings from image rights, and the country's tax agency is demanding heavy fines and prison sentences.

According to BBC Sport, evidence is currently being considered regarding income related to Messi's image rights, including contracts with Banco Sabadell, Danone, Adidas, Pepsi-Cola, Procter and Gamble, and the Kuwait Food Company.

The trial began on Tuesday and is expected to end on Thursday; a verdict could be delivered by next week at the earliest.