The Argentina and Barcelona footballer Lionel Messi is due to give evidence in a Spanish court on tax fraud charges. Messi and his father Jorge, who manages his financial affairs, are accused of defrauding Spain of more than €4m (£3m; $4.5m) between 2007 and 2009. The authorities allege that the two used tax havens in Belize and Uruguay to conceal earnings from image rights. Spain’s…