Insights

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553 insights found

What is the Barnett Formula?
01 Apr 2025Local Authorities

What is the Barnett Formula?

The Barnett Formula, introduced in 1978, determines changes in block grants for Scotland, Wales, and Northern Ireland based on population share. While it simplified funding allocation, it faces criticism for lacking transparency and ignoring regional needs. Attempts to reform it, including a needs-based approach, remain unimplemented. Further devolution of tax powers offers alternatives, but no permanent solution has emerged.

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Investing in ETFs (Part 4)
20 Mar 2025Investing

Investing in ETFs (Part 4)

Global equity ETFs provide diversification, but their compositions can differ significantly. Despite similar names, ETFs vary in regional, sectoral, and company exposure. Investors should analyse holdings, sector weightings, and subtle fund name distinctions to ensure alignment with their strategies. Conducting due diligence is crucial for informed investment decisions.

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Debt Strategy and Liquidity
19 Mar 2025Borrowing

Debt Strategy and Liquidity

Inter-LA lending rates have surged, and shifting PWLB dynamics are reshaping borrowing decisions; our latest insight explores how a balanced debt strategy can help local authorities navigate market volatility and secure cost certainty.

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What are the Difficult Parts of Year-End Accounting?
19 Mar 2025Technical

What are the Difficult Parts of Year-End Accounting?

As year-end approaches, local authorities must tackle complex financial reporting challenges beyond IFRS 16. This insight explores key accounting areas, including financial instruments, capital adjustments, debt restructuring, and non-SPPI loans. Understanding these nuances ensures compliance, accuracy, and avoids costly errors. With expertise in these areas, Arlingclose can support your closedown process and financial reporting requirements.

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How Can Innovative Lending Facilities Support Housing Associations?
18 Mar 2025Housing

How Can Innovative Lending Facilities Support Housing Associations?

Arlingclose has arranged over £500 million in lending for housing associations, strengthening local authority funding connections. Our flexible, unsecured revolving credit facilities help housing providers manage liquidity efficiently. With £300 million arranged in two years, we support borrowers of all sizes. Meet us at the NHF Finance Conference (19-20 March, Liverpool, Stand 820) to discuss your funding needs.

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How Will Trump’s Trade Wars Impact the UK Economy?
18 Mar 2025Economic Updates

How Will Trump’s Trade Wars Impact the UK Economy?

The Trump administration’s tariffs mark a shift towards protectionism, aiming to reduce the US trade deficit but risking inflation, slower growth, and global retaliation. Trade imbalances stem from deeper economic factors, limiting tariffs' effectiveness. Rising costs could complicate Federal Reserve policy, while global uncertainty and weaker demand may impact UK exports and inflation despite limited direct exposure.

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