The 34-year-old said: "Pedro Caixinha said last year Morelos is easily wound up. It's something you have to deal with as a young player - you're playing for Rangers, scoring goals, you're a threat - teams will try to put you off.
"I see the taxman not only taking a harder line on deferrals, but also exercising a higher degree of caution when it comes to assessing who should be helped and who should be wound up.
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