Barcelona forward Lionel Messi has moved a step closer to being tried for tax evasion after a Spanish high court rejected his latest appeal. The Argentine and his father Jorge are both accused of defrauding the authorities of more than €4m (£3.1m). The court ruled that Messi should not be granted impunity for not knowing what was happening with his finances. The pair, who deny the charges, are alleged to have withheld the money between 2007 and 2009.