Sir Alex Ferguson would sit us in a room and we would watch our forthcoming Champions League opponents on video.
It often did more harm than good. We would watch teams like the Juventus of Zinedine Zidane, Alessandro del Piero and Edgar Davids, and leave wondering how on earth we were going to avoid losing to a team of 11 Peles.
Then it stopped.
After several near-misses in the Champions League when we blamed everyone but ourselves for not reaching the final, we started to prepare for games differently in the 1998/99 season.
We did not study video and the manager talked more about us than our opponents.
His thinking was that we were at our best when we played like Manchester United should: when we attacked teams and went for victory from the first minute, not when we worried about our opponents by watching their highlights.
No, instead we would let them worry about us.
He knew, too, that his players were more experienced, and that our understanding of our opponents had grown.
Playing Champions League football year in year out gives you that experience and confidence.
I also think he increased the number of scouts and employed his brother, who would spend his life on a plane as he travelled to watch our forthcoming opponents. He trusted what his brother told him.
United immediately began to play with more confidence.
We went to Camp Nou and attacked Barcelona. Ferguson said that it had always been one of his dreams in management to go to Barcelona and attack.
We realised that for him in a superb 3-3 draw.
Five years earlier United had been beaten there 4-0. I know they were missing players, but the mentality changed at the club throughout the 1990s.
In my first year, we were knocked out of the Uefa Cup by Rotor Volgograd. In my final years at Old Trafford we won the European Cup and went to places like Real Madrid confident that they feared us more than the other way round. I look back at some great moments, but also with regrets.
Regrets that we did not reach three Champions League Cup finals in four years like the current team.
We were certainly good enough, but we were deprived by a moment of luck or genius by Fernando Redondo or David Trezeguet.
And by sides who I genuinely think were better than the teams now.
There is no way a team as weak as Schalke would have reached the semi-finals in 1999. Italian football was much stronger then and the Champions League was a better tournament for it.
Juventus were a magnificent side. So were Inter and AC Milan.
Spain had more depth, too. The Valencia of 2000 were far better than the Valencia of 2010 and Deportivo La Coruna were a great team.
The German squads such as Bayern Munich were extremely difficult to play, season after season.
The current Barca side is arguably better than all of them, and they only have to play to their strengths to beat anyone, including Manchester United.
I do believe no team in the world can stop Barca when they play well. And they do that consistently. They've met challenges from teams such as Real Madrid and Arsenal by wiping the floor with them. They were told that Shakhtar Donetsk were a potential banana skin in this season's quarter-final and they hit them for five.
They meet their challenges head on and that's why they were clear favourites to win the European Cup this season. United were only the fourth favourite, but the team has done very well to reach the final.
United need to play to their strengths, like we did, and attack without fear.
You might laugh, but if United sit deep then Barca will dominate possession and, in all probability, score more goals.
It is easy for me to say that United should attack.
Granted, we tried that in the 1999 final against Bayern and failed. Football can be like that. I thought my mental and physical preparation was perfect, yet I didn't have a good game. Many of my teammates did not, as well.
Our plans went out of the window when Bayern got an early goal, just as United's did when Eto'o scored after nine minutes in Rome in 2009 final.
We nearly lost the 1999 final after one of our worst performances of the season. That would have been a great shame, considering how well we'd done in Europe, but then we had a bit of luck.
And every team needs luck.
United needed it last season against Bayern Munich and didn't get it, but there have been moments in United's season where a late goal at Stoke City, or home to Wolverhampton Wanderers, Everton or Bolton Wanderers, have provided a turning point.
United need 11 heroes at Wembley Stadium tomorrow.
And just that little bit of luck.
Andrew Cole's column is written with the assistance of European football correspondent Andy Mitten
sports@thenational.ae
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
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Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
UAE v Gibraltar
What: International friendly
When: 7pm kick off
Where: Rugby Park, Dubai Sports City
Admission: Free
Online: The match will be broadcast live on Dubai Exiles’ Facebook page
UAE squad: Lucas Waddington (Dubai Exiles), Gio Fourie (Exiles), Craig Nutt (Abu Dhabi Harlequins), Phil Brady (Harlequins), Daniel Perry (Dubai Hurricanes), Esekaia Dranibota (Harlequins), Matt Mills (Exiles), Jaen Botes (Exiles), Kristian Stinson (Exiles), Murray Reason (Abu Dhabi Saracens), Dave Knight (Hurricanes), Ross Samson (Jebel Ali Dragons), DuRandt Gerber (Exiles), Saki Naisau (Dragons), Andrew Powell (Hurricanes), Emosi Vacanau (Harlequins), Niko Volavola (Dragons), Matt Richards (Dragons), Luke Stevenson (Harlequins), Josh Ives (Dubai Sports City Eagles), Sean Stevens (Saracens), Thinus Steyn (Exiles)
MOUNTAINHEAD REVIEW
Starring: Ramy Youssef, Steve Carell, Jason Schwartzman
Director: Jesse Armstrong
Rating: 3.5/5
Sholto Byrnes on Myanmar politics
COMPANY%20PROFILE
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Safety 'top priority' for rival hyperloop company
The chief operating officer of Hyperloop Transportation Technologies, Andres de Leon, said his company's hyperloop technology is “ready” and safe.
He said the company prioritised safety throughout its development and, last year, Munich Re, one of the world's largest reinsurance companies, announced it was ready to insure their technology.
“Our levitation, propulsion, and vacuum technology have all been developed [...] over several decades and have been deployed and tested at full scale,” he said in a statement to The National.
“Only once the system has been certified and approved will it move people,” he said.
HyperloopTT has begun designing and engineering processes for its Abu Dhabi projects and hopes to break ground soon.
With no delivery date yet announced, Mr de Leon said timelines had to be considered carefully, as government approval, permits, and regulations could create necessary delays.
MATCH INFO
Uefa Champions League last-16, second leg:
Real Madrid 1 (Asensio 70'), Ajax 4 (Ziyech 7', Neres 18', Tadic 62', Schone 72')
Ajax win 5-3 on aggregate
