LONDON (Reuters) – Fourth quarter profits from shrinking British oil company BP Plc beat analysts' expectations on Tuesday thanks in part to a record performance from its refining division, as a trial over its 2010 U.S. Gulf oil spill looms later in February. BP, the last of the big four western world oil companies to report, said fourth quarter net profit, adjusted for non-operating items and accounting effects, fell to $ 3.984 billion from $ 4.986 billion a year earlier, mainly as a result of asset sales to pay for its spill liabilities. Analysts had expected a quarterly profit of $ 3. …
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