P520ORACLE 520 Mon17 Feb C4 1714:43       Monday     £1bn owed in VAT, say accountants 521 Hanson terms offer £2.3bn for Imps 523 UB's return upsets new Hanson bid 524 Holmes a' Court raises BHP bid 527 RHP acquires fire detection firm 528 Swede takes major stake in Campari 529 News from 'Building' magazine 526 FINANCIAL ADVERTISERS see 572