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v3.20.1

Deferred tax - Movements of Major Gross Deferred Tax Assets (Detail) - GBP (£) £ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2019 | Dec. 31, 2018
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |
Beginning balance | £ 153.0 |
Ending balance | 187.9 | £ 153.0
Gross deferred tax assets [member] |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |
Beginning balance | 412.0 | 411.8
Acquisition of subsidiaries |  | 2.0
Credit/(charge) to income | 57.6 | (16.6)
Charge to other comprehensive income | (3.2) | (0.2)
Credit/(charge) to equity | 30.9 | (1.6)
Transfer to disposal group classified as held for sale | (56.3) |
Exchange differences | (10.1) | 16.6
Ending balance | 430.9 | 412.0
Gross deferred tax assets [member] | Deferred compensation [member] |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |
Beginning balance | 61.6 | 53.5
Credit/(charge) to income | (1.7) | 4.7
Transfer to disposal group classified as held for sale | (4.2) |
Exchange differences | (2.2) | 3.4
Ending balance | 53.5 | 61.6
Gross deferred tax assets [member] | Accounting provisions and accruals [member] |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |
Beginning balance | 101.4 | 84.9
Credit/(charge) to income | 10.2 | 13.0
Transfer to disposal group classified as held for sale | (19.2) |
Exchange differences | (5.0) | 3.5
Ending balance | 87.4 | 101.4
Gross deferred tax assets [member] | Retirement benefit obligation [member] |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |
Beginning balance | 68.5 | 75.6
Credit/(charge) to income | 6.7 | (11.2)
Charge to other comprehensive income | (3.2) | (0.2)
Transfer to disposal group classified as held for sale | (12.3) |
Exchange differences | (2.2) | 4.3
Ending balance | 57.5 | 68.5
Gross deferred tax assets [member] | Property, plant and equipment [member] |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |
Beginning balance | 47.9 | 68.4
Credit/(charge) to income | 19.4 | (20.6)
Charge to other comprehensive income | 0.0 |
Credit/(charge) to equity | 27.8 |
Transfer to disposal group classified as held for sale | (13.6) |
Exchange differences | 3.2 | 0.1
Ending balance | 84.7 | 47.9
Gross deferred tax assets [member] | Tax losses and credits [member] |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |
Beginning balance | 67.1 | 72.7
Credit/(charge) to income | 24.2 | (8.9)
Transfer to disposal group classified as held for sale | (3.0) |
Exchange differences | (2.0) | 3.3
Ending balance | 86.3 | 67.1
Gross deferred tax assets [member] | Share-based payments [member] |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |
Beginning balance | 16.8 | 33.0
Credit/(charge) to income | 2.9 | (15.3)
Credit/(charge) to equity | 3.1 | (1.6)
Transfer to disposal group classified as held for sale | (0.7) |
Exchange differences | (0.6) | 0.7
Ending balance | 21.5 | 16.8
Gross deferred tax assets [member] | Restructuring provisions [member] |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |
Beginning balance | 17.3 | 5.8
Credit/(charge) to income | 12.5 | 10.7
Transfer to disposal group classified as held for sale | (3.4) |
Exchange differences | (0.6) | 0.8
Ending balance | 25.8 | 17.3
Gross deferred tax assets [member] | Other temporary differences [member] |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |
Beginning balance | 31.4 | 17.9
Acquisition of subsidiaries |  | 2.0
Credit/(charge) to income | (16.6) | 11.0
Transfer to disposal group classified as held for sale | 0.1 |
Exchange differences | (0.7) | 0.5
Ending balance | £ 14.2 | £ 31.4

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- Definition The amounts of income taxes recoverable in future periods in respect of: (a) deductible temporary differences; (b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2019-01-01 -Paragraph 81 -Subparagraph g -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2019-en-r&anchor=para_81_g_i&doctype=Standard -URIDate 2019-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 54 -Subparagraph o -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_54_o&doctype=Standard -URIDate 2019-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 56 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_56&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The amount of income tax relating to amounts recognised in other comprehensive income. [Refer: Other comprehensive income] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2019-01-01 -Paragraph 81 -Subparagraph ab -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2019-en-r&anchor=para_81_ab&doctype=Standard -URIDate 2019-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 90 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_90&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The increase (decrease) in deferred tax liability (asset) resulting from business combinations. [Refer: Deferred tax liability (asset)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 12 -IssueDate 2019-01-01 -Paragraph 81 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2019-en-r&anchor=para_81&doctype=Standard -URIDate 2019-03-27 + Details
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