Here are the business stories making the headlines across Scotland and the UK this morning.

M&S restarts online orders after cyber attack

Marks and Spencer is beginning to take online orders again after it halted purchases through its website in April following a hugely damaging cyber attack.

The High Street chain said shoppers were now able to buy a selection of fashion items, such as clothing and footwear, for home delivery in England, Scotland and Wales.

It said beauty and homeware products would be available in the coming days, with delivery services to Northern Ireland and click and collect resuming "in the coming weeks".

Twix ad banned for encouraging unsafe driving

A TV ad for chocolate bar Twix has been banned for encouraging unsafe driving. The advert shows a man with flowing hair involved in a car chase and crash that results in his and an identical, caramel-coloured car sandwiched on top of each other, like a Twix.

Five complaints issued against the advert said it encouraged dangerous driving and was irresponsible.

Mars-Wrigley, who own Twix, argued that the ad had a "cinematic presentation" and was set in a "world that was absurd, fantastical and removed from reality", which Clearcast, the non-governmental organisation that approves adverts before broadcast, echoed.

Click here to read more. 

BT plots TalkTalk takeover as cash crisis escalates

BT is plotting a rescue of TalkTalk as an escalating cash crisis threatens disruption in the broadband market.

The former state monopoly is in the early stages of exploring a takeover of TalkTalk and its 3.2m customers, according to City sources.

BT is considering a bid for Britain’s fourth-largest broadband provider amid fears that its own business could be damaged by the tightening squeeze on TalkTalk’s finances.

Read the full story here. 

SNP forced to give ruling on Loch Lomond ‘mega-resort’

SNP ministers are to rule on whether a Flamingo Land “mega-resort” on the banks of Loch Lomond will go ahead after they faced losing a Holyrood vote that would have forced them to review the application.

Ivan McKee, the public finance minister, announced on Tuesday evening that he would “call in” the decision, only days after he insisted that he had no intention of doing so.

The reversal means that ministers will now decide on the application after a rejection by Loch Lomond and Trossachs National Park Authority was overturned at appeal by a Scottish government reporter.

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