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Exceptional items (Tables) | 12 Months Ended
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Jun. 30, 2022
Exceptional Items [Abstract] |
Schedule of exceptional items |
| 2022 £ million | 2021 £ million | 2020 £ million
Exceptional operating items |  |  |
Brand, goodwill, tangible and other assets impairment (a) | (336) |  | — |  | (1,345) |
Winding down Russian operations (b) | (50) |  | — |  | — |
Donations (c) | (2) |  | (5) |  | (89) |
Ongoing litigation in Turkey (d) | — |  | (15) |  | — |
Guaranteed minimum pension equalisation (e) | — |  | (5) |  | — |
Obsolete inventories (f) | — |  | 7 |  | (30) |
Substitution drawback (g) | — |  | 3 |  | 83 |
Indirect tax in Korea (h) | — |  | — |  | 24 |
| (388) |  | (15) |  | (1,357) |
Non-operating items |  |  |
Sale of businesses and brands |  |  |
Meta Abo Brewery (i) | (95) |  | — |  | — |
Windsor business (j) | (19) |  | — |  | — |
Picon brand (k) | 91 |  | — |  | — |
United National Breweries (l) | 6 |  | 10 |  | (32) |
USL businesses (m) | — |  | 3 |  | — |
Portfolio of 19 brands (n) | — |  | 1 |  | 2 |
Loss on disposal of associate (o) | — |  | — |  | (1) |
Step acquisitions (p) | — |  | — |  | 8 |
| (17) |  | 14 |  | (23) |
Exceptional items before taxation | (405) |  | (1) |  | (1,380) |
Items included in taxation (note 7 (b)) | 31 |  | (84) |  | 154 |
Total exceptional items | (374) |  | (85) |  | (1,226) |
Attributable to: |  |  |
Equity shareholders of the parent company | (271) |  | (86) |  | (1,157) |
Non-controlling interests | (103) |  | 1 |  | (69) |
Total exceptional items | (374) |  | (85) |  | (1,226) |
Schedule of exceptional cash flows | Cash payments and receipts included in net cash inflow from operating activities in respect of exceptional items were as follows:
| 2022 £ million | 2021 £ million | 2020 £ million
Donations | (37) |  | (50) |  | (7) |
Thalidomide (note 15 (d) (i)) | (16) |  | (15) |  | (17) |
Winding down Russian operations | (13) |  | — |  | — |
Indirect tax in Korea | — |  | (10) |  | — |
Ongoing litigation in Turkey | — |  | (1) |  | — |
Substitution drawback | — |  | 60 |  | 26 |
French tax audit | — |  | — |  | (88) |
Total cash payments | (66) |  | (16) |  | (86) |

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