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Income Tax Credit (Tables) | 12 Months Ended
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Dec. 31, 2017
Major Components Of Tax Expense Income [Abstract] |
Schedule of Major Components of Income Tax | The major components of income tax for the years ended December 31, 2017, 2016 and 2015 are as follows:
|  | 2017 |  |  | 2016 |  |  | 2015 |
|  | (in thousands) |
|  | £ |  | £ |  |  | £ |
Current tax: |  |  |  |  |  |  |  |  |  |  |  |
In respect of current year U.K. |  |  | 2,298 |  |  |  | 1,906 |  |  |  | 1,182 |
In respect of current year U.S. |  |  | (10 | ) |  |  | (28 | ) |  |  | (6 | )
In respect of prior years U.K. |  |  | 3 |  |  |  | 235 |  |  |  | — |
In respect of prior years U.S. |  |  | — |  |  |  | 3 |  |  |  | — |
Total current tax |  |  | 2,291 |  |  |  | 2,116 |  |  |  | 1,176 |
Deferred tax: |  |  |  |  |  |  |  |  |  |  |  |
In respect of current year U.S. |  |  | 61 |  |  |  | — |  |  |  | — |
In respect of prior years U.S. |  |  | 49 |  |  |  | — |  |  |  | — |
Total deferred tax |  |  | 110 |  |  |  | — |  |  |  | — |
Income tax credit |  |  | 2,401 |  |  |  | 2,116 |  |  |  | 1,176 |
Current income tax receivable: |  |  |  |  |  |  |  |  |  |  |  |
U.K. tax |  |  | 4,207 |  |  |  | 2,141 |  |  |  | 1,182 |
U.S. tax |  |  | 18 |  |  |  | 54 |  |  |  | — |
Current income tax receivable |  |  | 4,225 |  |  |  | 2,195 |  |  |  | 1,182 |
Deferred tax: |  |  |  |  |  |  |  |  |  |  |  |
U.S. tax |  |  | 81 |  |  |  | — |  |  |  | — |
Current income tax payable: |  |  |  |  |  |  |  |  |  |  |  |
U.S. tax |  |  | — |  |  |  | — |  |  |  | 6 |
Schedule of Reconciliation of Accounting Loss per Statement of Operations | The credit for the year can be reconciled to the loss per the statement of operations as follows:
|  | 2017 |  |  | 2016 |  |  | 2015 |
|  | (in thousands) |
|  | £ |  | £ |  |  | £ |
Loss before tax |  |  | (25,486 | ) |  |  | (8,165 | ) |  |  | (6,508 | )
Tax on loss at standard U.K. tax rate of 19.25% (2016: 20.00%; 2015: 20.25%) |  |  | (4,906 | ) |  |  | (1,633 | ) |  |  | (1,318 | )
Effects of: |  |  |  |  |  |  |  |  |  |  |  |
Expenses not deductible |  |  | 3,899 |  |  |  | 1,301 |  |  |  | 888 |
Deduction for R&D |  |  | (3,051 | ) |  |  | (2,629 | ) |  |  | (1,650 | )
Losses surrendered for R&D tax credit |  |  | 3,051 |  |  |  | 2,629 |  |  |  | 1,650 |
Deferred tax - PY adjustment |  |  | (49 | ) |  |  | 24 |  |  |  | 6 |
Overseas tax payable |  |  | 10 |  |  |  | — |  |  |  | — |
R&D tax credit— U.S. |  |  | (61 | ) |  |  | — |  |  |  | — |
R&D tax credit—current year |  |  | (2,298 | ) |  |  | (1,906 | ) |  |  | (1,182 | )
R&D tax credit—prior years |  |  | (3 | ) |  |  | (235 | ) |  |  | — |
Deferred tax asset not recognized |  |  | 1,007 |  |  |  | 333 |  |  |  | 430 |
Income tax credit |  |  | (2,401 | ) |  |  | (2,116 | ) |  |  | (1,176 | )

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