New look

Saga plans flotation as earnings rise 8%

After merger with the AA, business is booming for specialist group, helped by spending power of the adventurous over-50s

Britain on the 'brink of recession'

A survey from British Chambers of Commerce has confirmed that the bulk of the economy is sliding into a severe downturn

Too slow to adapt to changing business world

To many people the decline of the network is the most visible evidence of more sweeping changes that have been hitting Royal Mail

One letter in four comes via Royal Mail rival

Exodus of blue-chip bulk mailing customers to rival operators such as TNT and Business Post leaves Royal Mail slipping

Briefing: Hays

TNS turns up the heat in bid battle with WPP

The world's third-largest market research provider has accused advertising giant WPP of circulating misleading comments

Occupancy fears hit shares in Southern Cross

The UK care homes operator may have far more empty beds than shareholders previously believed, as shares fall 14.5 per cent

Guy Hands sues Baker Tilly over 'negligent' tax advice

Investors including the private equity heavyweight have sued the accounting firm for £23m over a failed film-financing scheme

Tempus analysis: Delayed reaction

City law firms across the board enjoyed a record year, but that doesn't mean they have escaped the credit crunch

TNS rejects Martin Sorrell's latest £1bn offer

TNS board accuses Sir Martin Sorrell's WPP of trying to prevent its own planned merger of equals with Germany's GfK

Tempus analysis: Slow lane

Northgate does have the option of reducing its fleet if times get too tough, but profit expectations remain too high

Southern Cross fails to repay bank debt

Shares in Britain's biggest care homes operator plunge 58 per cent as it shows vulnerability to difficult credit markets

Unite demands answers as BA takes axe to costs

Britain’s biggest union has demanded a meeting with British Airways amid concerns over severe cost-cutting at the airline

Shareholders to ask for delay on Expro bid

The Takeover Panel's authority may be challenged as Expro investors ask a judge to delay a £1.8 billion private equity bid

Tempus analysis: On track

Atkins's strength is its exposure to resilient public sector spending on infrastructure and Middle East presence