One warm July morning Mr Phillips climbs out of bed, leaving Mrs Phillips dozing.

So why is Mr Phillips, a cautious middle-aged accountant, not behind his desk calculating the financial consequences of redundancies or recommending the savings to be made from more responsible use of yellow sticky note pads?

One warm July morning Mr Phillips climbs out of bed, leaving Mrs Phillips dozing. He prepares for his commute into the city - but this is no ordinary Wednesday. It is a day on which Mr Phillips will chat with a pornographer, stalk a tv mini-celebrity, have lunch with an aspiring record mogul, and get caught up in a bank robbery. It is, as Mr Phillips comes to realise, the first day of the rest of his life - whether he wants it to be or not. All this is both better and worse than being at work.

So why is Mr Phillips, a cautious middle-aged accountant, not behind his desk calculating the financial consequences of redundancies or recommending the savings to be made from more responsible use of yellow sticky note pads?