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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2019
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):
|  | Year ended December 31, |  | Three months ended December 31, |  | Year ended September 30,
|  | 2019 |  | 2018 |  | 2018 |  | 2017
Net loss before taxes |  | $ | (139,008 | ) |  | $ | (23,253 | ) |  | $ | (52,031 | ) |  | $ | (23,380 | )
U.K. statutory tax rate |  | 19.0 | % |  | 19.0 | % |  | 19.0 | % |  | 19.5 | %
Income tax benefit at U.K. statutory tax rate |  | (26,411 | ) |  | (4,423 | ) |  | (9,886 | ) |  | (4,559 | )
Tax incentives / credits |  | (16,312 | ) |  | (3,234 | ) |  | (7,296 | ) |  | (3,702 | )
Non-deductible expenses |  | 4,048 |  |  | 127 |  |  | 1,553 |  |  | 609 |
Adjustments in respect of prior years |  | 96 |  |  | 265 |  |  | (13 | ) |  | 13 |
Operating losses |  | 21,643 |  |  | 3,605 |  |  | 7,317 |  |  | 3,754 |
Tax on property, plant, equipment and intangibles |  | 267 |  |  | 140 |  |  | 233 |  |  | 113 |
Other, net |  | 1,510 |  |  | 915 |  |  | 812 |  |  | 119 |
Total income tax benefit |  | $ | (15,159 | ) |  | $ | (2,605 | ) |  | $ | (7,280 | ) |  | $ | (3,653 | )
Current income tax benefit |  | (14,749 | ) |  | (2,605 | ) |  | (7,280 | ) |  | (3,653 | )
Deferred income tax benefit |  | (410 | ) |  | — |  |  | — |  |  | — |
Effective rate of income tax |  | 10.9 | % |  | 11.2 | % |  | 14.0 | % |  | 15.6 | %
Schedule of Deferred Tax Assets and Liabilities | Deferred tax assets and liabilities consisted of the following at December 31, 2019 and 2018 (in thousands):
|  | December 31,
|  | 2019 |  | 2018
Deferred tax assets: |  |  |  |
Other differences |  | $ | 1,522 |  |  | $ | 2,870 |
Tax losses |  | 19,624 |  |  | 7,851 |
Fixed assets |  | 896 |  |  | 621 |
Total deferred tax assets |  | 22,042 |  |  | 11,342 |
Valuation allowances |  | (21,632 | ) |  | (11,342 | )
Net deferred tax asset (liability) |  | $ | 410 |  |  | $ | — |

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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 + Details
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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 + Details
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