In a separate development, Alex Ferguson’s legal team tonight provided written documentation to Magnier detailing the reasons behind his demand for 50% of the stud fees from record-breaking stallion Rock of Gibraltar.

While there has been widespread speculation that Ferguson was contemplating the pursuit of a compromise option, the latest move means the case is still continuing towards a High Court hearing in Dublin sometime next year.

Sources from Magnier’s camp have suggested the racing tycoon is hardening his position regarding Ferguson’s action and the only deal he will accept is the one he initially offered – a single cover each year for the remainder of ’The Rock’s’ life – which the long-serving United manager has already flatly rejected.

Magnier twice granted extensions to the timeframe Ferguson’s legal advisors had to provide the answers that were delivered tonight and no doubt the Irishman’s own lawyers will be poring over the details trying to establish on exactly what basis the Scot is taking his action.

Of even more immediate importance to the United board will be the response of Magnier and McManus to the blitz of corporate governance questions that they posed at the start of last week.

Chief executive David Gill has already announced that finance director Nick Humby will lead a “thorough internal review” of the club’s structures, although this news was met with a stony response from the Irish camp, who had asked for an independent audit.

However, the detailed answers to 99 key points, including specific information on the role of agents involved in 15 of the club’s transfer dealings, will be of significant interest.

It is the content and tone of those replies which will determine what course of action Magnier and McManus pursue in their desire to drag United in line with what they believe is standard practice among public limited companies.

Yet again they have privately questioned why £750,000 (€1.1m) was paid out in agents’ fees in Louis Saha’s recent move from Fulham when the player had already spoken of his desire to join United and it was made clear in last week’s statement to the Stock Exchange that Gill was responsible for ’all transaction and contractual negotiations’.

There is also a complete lack of understanding why non-executive director Maurice Watkins should have played a prominent part in drafting Ferguson’s new contract when he has previously represented the Scot in a personal legal dispute.

Any attempt to sweep these matters under the carpet will result in Magnier and McManus, who own a quarter of the club through their Cubic Expression company, either calling for a potentially explosive emergency general meeting, reporting their concerns to the Financial Services Authority or demanding a seat on the board.

United insiders, who believe they are being placed under severe pressure purely because of Ferguson’s personal dispute with Magnier, believe they have dealt with the list of questions as speedily as they could.

In contrast, the Irish side, who have still not received an acknowledgement that the letter has even been received, have become increasingly irritated at the lack of a response.

Once the response is despatched, Gill and Gardner will hope at the very least it provides the basis for further discussion with their major shareholders away from the public eye.