Barcelona and Argentina footballer Lionel Messi and his father are to appear in a Spanish court today over tax fraud allegations. The 26-year-old Argentine, who has been named World Player of the Year four times, and his father Jorge Messi are accused of defrauding the authorities of more than 4 million euros. They are suspected of using companies abroad, in Belize and Uruguay, to sell the rights to use Messi's image. They both deny the allegations.