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my $to_entitise = q{<>&"'}; # Unsafe for HTML

my $decoded_text = decode('UTF-8', $utf8_text);
my $decoded_html = encode_entities($decoded_text, $to_entitise);
my $latin1_html = encode('iso-latin-1', $decoded_html, Encode::FB_HTML
+CREF);

my $to_entitise =
   q{<>&"'} .              # Unsafe for HTML
...
my $decoded_text = decode('UTF-8', $utf8_text);
my $decoded_html = encode_entities($decoded_text, $to_entitise);
my $latin1_html = encode('iso-latin-1', $decoded_html);

my $decoded_text = decode('UTF-8', $utf8_text);
my $decoded_html = encode_entities($decoded_text);
my $latin1_html = encode('iso-latin-1', $decoded_html);

my $to_entitise = q{\x{100}-\x{1FFFFF}};  # Not present in iso-8859-1

my $decoded_html = decode('UTF-8', $utf8_html);
$decoded_html = encode_entities($decoded_html, $to_entitise);
my $latin1_html =  encode('iso-latin-1', $decoded_html);

use charnames      qw( :full );  # For \N on older Perls
use Encode         qw( encode decode );
...

my $utf8_text = encode('UTF-8', "a\N{U+00E9}\N{U+2660} 1<4");
my $utf8_html = encode('UTF-8', "a\N{U+00E9}\N{U+2660} <b>foo</b>");