On 2 Jul 2013, at 10:59, Craig Chant <craig at homeloanpartnership.com> wrote:
>
> utf8::encode($xls);
>
> $iof->binmode(":encoding(UTF-8)");
...erm, haven't you now encoded twice?
Also? Don't use utf8::encode - if you can't use IO layers etc, use the general Encode module.