Paul Scholes played his 718th and final game for Manchester United in May 2013. It was also Alex Ferguson’s final match as United manager, a 5-5 draw at West Bromwich Albion. Only Ryan Giggs and Bobby Charlton have played more United games than Scholes. All of them came through United’s youth system.
Three years after Scholes retired, another youth graduate from Greater Manchester made his United debut. Marcus Rashford, 18, benefitted from injuries to other players when he started in a 5-1 Europa League victory over Midtjylland. Rashford is only 22 but he has played 201 United games, scoring 64 goals.
Scholes and Rashford, sadly, never lined up together - but they would have loved to.
“It would have been a dream to play with someone like that,” said Rashford. “The biggest thing for me is range of passing. Probably the closest thing to that was when Wazza [Wayne Rooney] was playing a bit deeper and it was just so enjoyable to play as a number nine in those games when he was in that position.”
“Similar with Carra [Michael Carrick] as well. As soon as they get the ball they look forward and want to play forward, not only to feet but in behind a lot of the time. As a forward that’s all you want. As long as someone is seeing the passes and trying to make them, that’s what you thrive on.”
Scholes watched Rashford when he was attracting attention in United’s reserves.
“Sometimes I would go to games and just watch him, and not really watch where the ball was,” he told the new edition of United’s podcast.
“I’d look for his movement - is he clever enough to have that link with a midfield player? I think he has that.
“I was really excited when he first got into the team, a little bit luckily at first - I think there was an injury to someone. But ever since he has shown the talent he has got as a centre-forward or wide on the left.
“I always remember seeing him as a kid and I thought his intelligence and movement was as a centre-forward. He looked like an out-and-out number nine, but now when you see him in games, he seems to enjoy it more from the left-hand side." he said.
Scholes also explains what he would have looked for had he ever played alongside Rashford.
“Same as any midfield player looks for, a player who can come short but more importantly a player with pace, like Marcus has, speed and movement.
“You don’t need to look at these players - sometimes, you don’t need to talk to them it’s just sometimes just a little look, you are on the ball, time and space, you see space over a centre-half. I know I can just dink it over a centre-half or over a full-back and he’s got the speed to fly past someone and the composure to score a goal as well.”
And that’s why Scholes is not the only one eagerly awaiting the resumption of football and a fit again Marcus Rashford.
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
Globalization and its Discontents Revisited
Joseph E. Stiglitz
W. W. Norton & Company
Opening day UAE Premiership fixtures, Friday, September 22:
- Dubai Sports City Eagles v Dubai Exiles
- Dubai Hurricanes v Abu Dhabi Saracens
- Jebel Ali Dragons v Abu Dhabi Harlequins
COMPANY PROFILE
Name: Akeed
Based: Muscat
Launch year: 2018
Number of employees: 40
Sector: Online food delivery
Funding: Raised $3.2m since inception
