Footballer Lionel Messi, one of the highest paid and most celebrated players in the game, appeared in court in Spain earlier this month for a trial in which it is alleged that he evaded €4.1m of tax on income earned from his image rights in 2007-09. Spanish prosecutors are calling for prison sentences of up to 22 months for both Messi and his father, who manages Messi's career and financial affairs, and a judgment is keenly awaited.

Messi's defence in court was simply that he didn't pay attention to his financial affairs, leaving them in the care of his father, and accordingly had no knowledge of the alleged tax evasion through the use of structures in Belize and Uruguay. The Spanish tax authorities are also said to be lining up a case against Messi's FC Barcelona teammate and fellow high earner Neymar da Silva Santos Júnior for tax fraud, demonstrating an active and aggressive approach to tax investigations.