Tulkinghorn is not happy. All this talk of perks used to lure associates at the top City firms has now extended far and wide, even as far as Lancashire firm Meloy Whittle Robinson. Tulkinghorn is not here to dispute its claim to be a leading modern firm, even though the last 'news' item posted on its website was in July 2001, a fact whichmust surely conceal the undoubted frantic pace of life in Preston. Now Tulkinghorn might make the odd smug remark, but if the truth be told, he is jealous. And for good reason - Meloy Whittle Robinson has a masseuse and Tulkinghorn doesn't. The firm has enlisted the services of a local holistic therapist to perform relaxation techniques on its solicitors and support staff to help them combat the threat of stress. Fantastic. Better still, employees have the added benefit of actually being able to enjoy these wonderful new services. Similar services are on offer in City firms, but one has to book up at least three months in advance for a second-specific time, only to find an important and probably stressful meeting called at the last minute prevents attendance.