For an instant, it was 1999 all over again. David Beckham swung in a cross with meticulous accuracy. Paul Scholes, belying his comparatively short stature with a wonderful natural leap, timed his header perfectly. The ball nestled in the net. Sir Alex Ferguson grinned in the Old Trafford dugout.
It was an occasion to suit the nostalgic. For those too young to remember Manchester United’s Treble winners, it was a chance to glimpse a piece of history. More importantly, in the broader scheme of things, it was a day to raise millions. Beckham is an ambassador for Unicef and the Match for Children should prove highly profitable for the charity. His Great Britain and Ireland side beat a Rest of the World XI 3-1, but those are not the most significant numbers.
The cast list featured World Cup and Champions League winners, Real Madrid and Barcelona luminaries, of most of the United greats of Beckham’s era and a sprinkling of former England team-mates. Yet he represented the draw for the majority of those present. There was a notable rise in the decibel level whenever Beckham touched the ball. Such is his enduring appeal that he retains the capacity to overshadow some of the most decorated players of his generation.
He left United in 2003 and retired in 2013, but remains the star turn. His fame brought a different public to Old Trafford, many of the capacity crowd seeking to film as much as possible on camera-phones.
Read more:
Photo gallery: David Beckham returns to Manchester United
‘I totally understand’: David Beckham sympathises with France’s Zinedine Zidane and Patrick Vieira
He received a standing ovation simply for taking a corner. It was unnecessary: his other contributions were far worthier of applause. He remains formidably fit, still possesses a wand of a right foot and delivered a stream of inviting crosses. Another led to the second goal, Scholes volleying it back to Michael Owen, who finished at the second attempt.
But Beckham has been a stranger to these parts. His appearances at Old Trafford have been rarities since his move to Real Madrid. He remains treasured in these parts. So, seemingly, are his family. He was substituted for his son, Brooklyn, who was granted a similarly loud reception. The teenager is yet to earn their adoration but, before an overpowering brand of celebrity distorted opinions of him, Beckham senior was the United fan who, with natural ability and prodigious work rate, realised his childhood dream of playing for the club.
He did so with a group of friends who developed from youth players to become European champions. This was a reunion. Only Gary Neville of the Class of ’92 was missing, his coaching duties with England precluding him from joining his brother Phil, Beckham, Nicky Butt, Paul Scholes and Ryan Giggs. Only Butt, who tore his Achilles, could not savour proceedings. Giggs, swerving past a series of opponents in one run, appeared as timeless as ever.
So, too, the sight of his mentor in the dugout. Sir Alex Ferguson occupied the Old Trafford technical area for the first time since his final home match in charge, 2013’s 2-1 win over Swansea. He wandered out, chuckling and deep in conversation with Carlo Ancelotti, the coach of the Rest of the World XI. His admiration for the Italian is evident, and the temptation was to wonder if past and future United managers were side by side.
Ferguson scribbled notes; even a friendly required a level of attention from a consummate professional. He emerged a winner even in retirement with Owen scoring his second, and his side’s third, after Dwight Yorke had halved the deficit. Ancelotti, however, was denied of two of his trump cards. Zinedine Zidane and Patrick Vieira withdrew following the atrocities in Paris that left at least 127 people dead. This was a reminder that football can be a force for good. All such are welcome in times like these.
sports@thenational.ae
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Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5
How to apply for a drone permit
- Individuals must register on UAE Drone app or website using their UAE Pass
- Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
- Upload the training certificate from a centre accredited by the GCAA
- Submit their request
What are the regulations?
- Fly it within visual line of sight
- Never over populated areas
- Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
- Users must avoid flying over restricted areas listed on the UAE Drone app
- Only fly the drone during the day, and never at night
- Should have a live feed of the drone flight
- Drones must weigh 5 kg or less
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FIXTURES
Thu Mar 15 – West Indies v Afghanistan, UAE v Scotland
Fri Mar 16 – Ireland v Zimbabwe
Sun Mar 18 – Ireland v Scotland
Mon Mar 19 – West Indies v Zimbabwe
Tue Mar 20 – UAE v Afghanistan
Wed Mar 21 – West Indies v Scotland
Thu Mar 22 – UAE v Zimbabwe
Fri Mar 23 – Ireland v Afghanistan
The top two teams qualify for the World Cup
Classification matches
The top-placed side out of Papua New Guinea, Hong Kong or Nepal will be granted one-day international status. UAE and Scotland have already won ODI status, having qualified for the Super Six.
Thu Mar 15 – Netherlands v Hong Kong, PNG v Nepal
Sat Mar 17 – 7th-8th place playoff, 9th-10th place play-off
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Ten tax points to be aware of in 2026
1. Domestic VAT refund amendments: request your refund within five years
If a business does not apply for the refund on time, they lose their credit.
2. E-invoicing in the UAE
Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption.
3. More tax audits
Tax authorities are increasingly using data already available across multiple filings to identify audit risks.
4. More beneficial VAT and excise tax penalty regime
Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.
5. Greater emphasis on statutory audit
There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.
6. Further transfer pricing enforcement
Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes.
7. Limited time periods for audits
Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion.
8. Pillar 2 implementation
Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.
9. Reduced compliance obligations for imported goods and services
Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations.
10. Substance and CbC reporting focus
Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity.
Contributed by Thomas Vanhee and Hend Rashwan, Aurifer