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To ensure that every year’s workbook has a similar appearance, you can create a workbook with the characteristics you want, and save it as a pattern, or template, for similar workbooks you will create in the future.
Before you can combine two columns, you first need to combine the top two cells in each column.
If you just need to merge two empty columns together, use Excel's Merge option.
With Excel 2016, Microsoft replaced the CONCATENATE function with the CONCAT function.
You can always copy data from one worksheet to another, but if the original value were to change, that change would not be reflected in the cell range to which you copied the data.
Rather than remembering which cells you need to update when a value changes, you can create a link to the original cell.