sub send_email {

    use MIME::Lite;
    use MIME::Base64;
    use Encode;

    my $to = 'support@foobar.co.uk'; #$rec{'Email'};

    my $from = $admin_email;
    my $subject = "webform $html_title";
    my $html = "some test <b>message</b> foo bar test";
    my $text = "some test message some plain version";
    
    # $html = decode( 'utf-8', $html );
    # $text = decode( 'utf-8', $text );

    my ($status,$attach,$newfile);

    use Email::MIME;
    use Email::Address::XS;
    use Email::Sender::Simple qw(sendmail);
    use IO::All;
    use GT::MIMETypes;

# multipart message
    my @alternative_parts = (
        Email::MIME->create(
            body_str => $text,
            attributes => {
                encoding => 'quoted-printable',
                content_type => "text/plain",
                disposition  => "inline",
                charset      => "UTF-8",
            }
        ),
        Email::MIME->create(
            body_str => $html,
            attributes => {
                encoding => 'quoted-printable',
                charset  => "UTF-8",
                content_type => "text/html",
                disposition  => "inline",
            }
        )
    );

    my @attachment_parts;

    my $attach = "/path/to/file/tables.cgi";

    if ($attach) {

        my $filename = (reverse split /\//, $attach)[0]; # also changed in body => below
        my $content;

        my $mime = GT::MIMETypes::guess_type($filename);

        push @parts, Email::MIME->create(
            attributes => {
                filename     => $filename,
                content_type => $mime,
                encoding     => "base64",
                name         => $filename,
                attachment   => "attachment"
            },
            body => io( $attach )->binary->all,
        )
    }

    my $email = Email::MIME->create(
        header_str => [
            From => $from,
            To => [ $to ],
            Subject => $subject
        ],
        parts => \@parts,
        attributes => {
            encoding => 'base64',
            charset  => "UTF-8",
            content_type => "multipart/multipart",
            #disposition  => "inline",
        }
    );

    sendmail($email->as_string);

    print "EMAIL: " . $email->as_string. "\n\n"; # print for andy

}
##</code><code>##

Structure: + multipart/multipart; boundary="15846317930.c94ff7.26547"
     + text/plain; charset="UTF-8"
     + text/html; charset="UTF-8"
     + text/plain; attachment="attachment"; name="tables.cgi"