Do the math...

I don't gamble, because I am very bad at it. However, I made an exception at a recent charity event hosted at the 2007 Tax Awards. Me and 700 accountants hit the Black Jack tables with fists full of 'funny money' and a head full of wine.

Usually, a trip to the Black Jack table is a brief and demeaning encounter for me. I'm not renowned as a high roller ('tight' is probably a more accurate description). What little money I am prepared to throw away is done so quickly and incompetently. However, the accountant seated next to me was making me look like a card-counting professional gambler.

'Double-up', slurred the grossly overpaid beancounter. We all looked at the five of hearts and three of spades in front of him.

'I'm sorry sir, but you can't double up on those cards', said the dealer.

'Okay - hit me'. The third card was the six of spades. He squinted at the table and struggled with the math.

'That makes fourteen', I explained to him. He looked at me with some annoyance.

'Hit me again', he demanded. We all considered the option, but resisted the tempatation.

The dealer slide him a face card. He stared at it for a moment and swayed a little.

'Hit me again', he growled.

Believe it or not, away from the Black Jack table he manages the finances of a major FTSE 100 company...