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Income Taxes (Tables)

3 Months Ended

Dec. 31, 2018

Income Tax Disclosure [Abstract]

Schedule of Reconciliation of Income Tax Expense (Benefit)

A reconciliation of income tax expense (benefit) at the statutory corporate income tax rate to the income tax expense (benefit) at the Company’s effective income tax rates is as follows (in thousands):

		Three months ended				Year ended
		December 31,				September 30,
		2018				2018				2017				2016
Net loss before taxes		$	(23,253	)		$	(52,031	)		$	(23,380	)		$	(14,327	)
U.K. statutory tax rate		19.0		%		19.0		%		19.5		%		20.0		%
Income tax benefit at U.K. statutory tax rate		(4,423		)		(9,886		)		(4,559		)		(2,865		)
Tax incentives / credits		(3,234		)		(7,296		)		(3,702		)		(1,837		)
Non-deductible expenses		127				1,553				609				694
Adjustments in respect of prior years		265				(13		)		13				57
Operating losses		3,605				7,317				3,754				2,168
Tax on property, plant, equipment and intangibles		140				233				113				—
Other, net		915				812				119				6
Total income tax benefit		$	(2,605	)		$	(7,280	)		$	(3,653	)		$	(1,777	)
Effective rate of income tax		11.2		%		14.0		%		15.6		%		12.4		%

Schedule of Deferred Tax Assets and Liabilities

Deferred tax assets and liabilities consisted of the following at December 31, 2018 and September 30, 2018 and 2017 (in thousands):

		December 31,				September 30,
		2018				2018				2017
Deferred tax assets:
Other differences		$	2,870			$	1,785			$	11
Tax losses		7,851				6,515				3,878
Fixed assets		621				1,740				1,098
Total deferred tax assets		11,342				10,040				4,987
Valuation allowances		(11,342		)		(10,040		)		(4,987		)
Net deferred tax asset (liability)		$	—			$	—			$	—

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- References

No definition available.

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- Definition

Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319

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- Definition

Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319

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