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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.
With fiscal headroom shrinking and structural trade imbalances deepening, today’s Spring Statement raises a critical question: can the UK escape the grip of its twin deficits?
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.
The right joint venture structure can unlock funding, minimise risk, and accelerate housing delivery; find out which option best supports your development ambitions.
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.
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.
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.
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.
IFRS 13 establishes a fair value hierarchy for financial instruments: Level 1 (quoted market prices), Level 2 (observable inputs), and Level 3 (unobservable inputs). Most instruments fall under Levels 1 or 2, but valuing Level 3 assets, like non-traded shares, is complex. Arlingclose assists local authorities with expert valuation methodologies and disclosures for accurate financial reporting.
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