P523ORACLE 523 Mon17 Feb C4 1704:47   HANSON LIFTS IMPERIAL  BID TO £2.32bn. Hanson Trust has responded to Imperial Group's forecast of higher profits with a revised and 'final' bid worth £2.32bn The new offer values Imps stock at 304p a share, a 28% increase over the original offer and comes with a cash alternative worth 293p. The move follows Imperial's forecast of pre-tax profits for 1986 of some £290m.  United Biscuits is defying the referral of its agreed merger with Imps to mount a £2.5bn challenge to Hanson with terms worth 324p a share. See p524  City headlines 500 Newsfile 520 * HOLIDAYS GALORE!! * 580