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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2019
Income Tax Disclosure [Abstract] |
Schedule of Income before Income Taxes | Income before income taxes consisted of the following:
|  |  | Years ended December 31, |
| In millions |  | 2019 |  | 2018 |  | 2017 |
| U.K. |  | $ | 8.0 |  |  | $ | 26.2 |  |  | $ | (3.0 | ) |
| International(1) |  | 1.8 |  |  | 4.3 |  |  | 22.9 |  |
| Income before income taxes |  | $ | 9.8 |  |  | $ | 30.5 |  |  | $ | 19.9 |  |
(1) "International" reflects non-U.K. income before income taxes.
Schedule of Provision for Income Taxes | The provision for income taxes consisted of the following:
|  |  | Years ended December 31, |
| In millions |  | 2019 |  | 2018 |  | 2017 |
| Currently payable |  |  |  |  |  |  |
| U.K. |  | $ | 0.7 |  |  | $ | 0.2 |  |  | $ | (0.2 | ) |
| International(1) |  | 2.8 |  |  | 5.1 |  |  | 6.2 |  |
| Total current taxes |  | $ | 3.5 |  |  | $ | 5.3 |  |  | $ | 6.0 |  |
| Deferred |  |  |  |  |  |  |
| U.K. |  | $ | 3.7 |  |  | $ | 3.4 |  |  | $ | (0.1 | ) |
| International(1) |  | (0.5 | ) |  | (3.2 | ) |  | (2.6 | ) |
| Total deferred taxes |  | $ | 3.2 |  |  | $ | 0.2 |  |  | $ | (2.7 | ) |
| Total provision for income taxes |  | $ | 6.7 |  |  | $ | 5.5 |  |  | $ | 3.3 |  |
(1) "International" reflects non-U.K. income taxes.
Reconciliation of Income before Income Taxes and Total Provision for Income Taxes | Differences between the financial reporting and the corresponding tax basis of assets and liabilities and the different income tax rates and laws applicable to the Company, among other factors, give rise to permanent differences between the statutory tax rate applicable in the U.K. and the effective tax rate presented in the consolidated income statement, which in 2019, 2018 and 2017 were as follows:
|  | Years ended December 31, |
| In millions | 2019 |  | 2018 |  | 2017 |
| Income before income taxes | $ | 9.8 |  |  | $ | 30.5 |  |  | $ | 19.9 |  |
| Provision for income taxes at the U.K. statutory tax rate (2019: 19%, 2018:19%, 2017: 19.25%) | 1.9 |  |  | 5.8 |  |  | 3.8 |  |
| Effect of: |  |  |  |  |  |
| Non-deductible expenses | 2.7 |  |  | 0.1 |  |  | 0.8 |  |
| Movement in valuation allowances | 1.2 |  |  | — |  |  | (0.9 | ) |
| Differences in income tax rates in countries where the Company operates(1) | 1.0 |  |  | 0.3 |  |  | 2.2 |  |
| Effect of U.S. tax reform | — |  |  | — |  |  | (4.0 | ) |
| Effect of changes in tax rates (excluding U.S. tax reform) (2) | (0.1 | ) |  | 0.2 |  |  | 1.1 |  |
| Movement in uncertain tax positions | 0.4 |  |  | 0.1 |  |  | 0.9 |  |
| Other | (0.4 | ) |  | (1.0 | ) |  | (0.6 | ) |
| Total provision for income taxes | $ | 6.7 |  |  | $ | 5.5 |  |  | $ | 3.3 |  |
(1) Refers mainly to the effects of the differences between the statutory income tax rate in the U.K. against the applicable income tax rates of each country where the Company operates. (2) The U.K. corporation tax rate decreased from 20% to 19% with effect from April 1, 2017. A further reduction in the U.K. corporation tax rate is expected to 17% from April 1, 2020.
Schedule of Unrecognized Tax Benefits | Reconciliations of the beginning and ending gross unrecognized tax benefits were as follows:
|  | Years ended December 31, |
| In millions | 2019 |  | 2018 |  | 2017 |
| Beginning balance | $ | 3.2 |  |  | $ | 2.8 |  |  | $ | 1.9 |  |
| Gross increases based on tax positions related to the current year | 0.6 |  |  | 1.4 |  |  | 1.0 |  |
| Reductions due to expiry of statute of limitations | (0.6 | ) |  | (1.0 | ) |  | (0.1 | ) |
| Ending balance | $ | 3.2 |  |  | $ | 3.2 |  |  | $ | 2.8 |  |
| Non-current | $ | 3.2 |  |  | $ | 3.2 |  |  | $ | 2.8 |  |
Summary of Tax Years Open by Major Tax Jurisdiction | The following is a summary of the tax years open by major tax jurisdiction:
| Jurisdiction |  | Years open |
| U.K. |  | 2018 - 2019 |
| U.S. Federal |  | 2016 - 2019 |
| U.S. State and local |  | 2016 - 2019 |
| France |  | 2016 - 2019 |
| Germany |  | 2015 - 2019 |
| China |  | 2016 - 2019 |
| Canada |  | 2015 - 2019 |
Schedule of Deferred Tax Assets and Liabilities | Deferred taxes were recorded in the Consolidated Balance Sheets as follows:
|  | December 31, |
| In millions | 2019 |  |  | 2018 |  |
| Deferred tax assets | $ | 15.8 |  |  | $ | 18.6 |  |
| Deferred tax liabilities | (2.5 | ) |  | (3.5 | ) |
| Net deferred tax assets | $ | 13.3 |  |  | $ | 15.1 |  |
The tax effects of the major items recorded in deferred tax assets and liabilities were as follows:
|  | December 31, |
| In millions | 2019 |  |  | 2018 |  |
| Deferred tax assets |  |  |  |
| Pension benefits | $ | 5.8 |  |  | $ | 7.7 |  |
| Tax loss and credit carry forwards | 23.8 |  |  | 20.7 |  |
| Other | 3.5 |  |  | 5.2 |  |
| Total deferred tax assets | 33.1 |  |  | 33.6 |  |
| Valuation allowances | (16.2 | ) |  | (15.0 | ) |
| Deferred tax assets, net of valuation allowances | $ | 16.9 |  |  | $ | 18.6 |  |
| Deferred tax liabilities |  |  |  |
| Property, plant and equipment | $ | 3.6 |  |  | $ | 3.5 |  |
| Total deferred tax liabilities | $ | 3.6 |  |  | $ | 3.5 |  |
| Net deferred tax assets | $ | 13.3 |  |  | $ | 15.1 |  |

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32639-109319 + Details
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