TS has looked on at the Malcolm Glazer takeover of Manchester United FC with some interest and a bit of envy. Had we invested in the Red Devils earlier – the profit it would have made on Glazer's 300p per share offer would have paid for the numerous pints of Guinness TS consumes every week for the next few years.

It was with some surprise then, that TS noted that Manchester United's FD Nick Humby has not cashed in on his 50,000-odd shares. Instead, Humby forked out to buy more shares as the as part of the company’s dividend reinvestment plan. It must be mentioned, however, that Humby didn't have to break the piggy bank to purchase his 221 shares - which cost him a grand total of £660.79. By TS calculations that number would have to be at least doubled to fund a night on the town with Wayne Rooney.