"Ron@Buy" wrote in message
...
Senario: The first working day of any year is the first Monday in the
year,
except where the 1st January is a Monday then the 8th January is the first
working day.
Action: When any date is entered into A1 a formula in cell A2 returns the
date of the first working day of that year.
Problem: I'm having difficulty developing a formula that produces a
correct
result whatever date is entered into A1.
Plea: I'm sure there must be a simple solution, but I've can't see the
wood
for the trees. Can anybody help please?

Try this:
=DATE(YEAR(A1),1,7-WEEKDAY(DATE(YEAR(A1),1,1),3)+1)