XML 23 R57.htm IDEA: XBRL DOCUMENT
v3.20.1

Deferred tax (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2019
Text block [abstract] |
Analysis of Deferred Tax Balances for Financial Reporting Purposes | The following is the analysis of the deferred tax balances for financial reporting purposes:
|  | Gross 2019 £m |  |  | Offset 2019 £m |  |  | As reported 2019 £m |  |  | Gross 2018 £m |  |  | Offset 2018 £m |  |  | As reported 2018 £m |
Deferred tax assets |  |  | 430.9 |  |  |  | (243.0 | ) |  |  | 187.9 |  |  |  | 412.0 |  |  |  | (259.0 | ) |  |  | 153.0 |
Deferred tax liabilities |  |  | (622.8 | ) |  |  | 243.0 |  |  |  | (379.8 | ) |  |  | (738.5 | ) |  |  | 259.0 |  |  |  | (479.5 | )
|  |  | (191.9 | ) |  |  |  |  |  |  | (191.9 | ) |  |  | (326.5 | ) |  |  | – |  |  |  | (326.5 | )
Movements of Major Gross Deferred Tax Assets | The following are the major gross deferred tax assets recognised by the Group and movements thereon in 2019 and 2018:
|  | Deferred compensation £m |  |  | Accounting provisions and accruals £m |  |  | Retirement benefit obligations £m |  |  | Property, plant and equipment £m |  |  | Tax losses and credits £m |  |  | Share- based payments £m |  |  | Restructuring provisions £m |  |  | Other temporary differences £m |  |  | Total £m |
1 January 2018 |  |  | 53.5 |  |  |  | 84.9 |  |  |  | 75.6 |  |  |  | 68.4 |  |  |  | 72.7 |  |  |  | 33.0 |  |  |  | 5.8 |  |  |  | 17.9 |  |  |  | 411.8 |
Acquisition of subsidiaries |  |  | – |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | 2.0 |  |  |  | 2.0 |
Credit/(charge) to income |  |  | 4.7 |  |  |  | 13.0 |  |  |  | (11.2 | ) |  |  | (20.6 | ) |  |  | (8.9 | ) |  |  | (15.3 | ) |  |  | 10.7 |  |  |  | 11.0 |  |  |  | (16.6 | )
Charge to other comprehensive income |  |  | – |  |  |  | – |  |  |  | (0.2 | ) |  |  | – |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | (0.2 | )
Charge to equity |  |  | – |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | (1.6 | ) |  |  | – |  |  |  | – |  |  |  | (1.6 | )
Exchange differences |  |  | 3.4 |  |  |  | 3.5 |  |  |  | 4.3 |  |  |  | 0.1 |  |  |  | 3.3 |  |  |  | 0.7 |  |  |  | 0.8 |  |  |  | 0.5 |  |  |  | 16.6 |
31 December 2018 |  |  | 61.6 |  |  |  | 101.4 |  |  |  | 68.5 |  |  |  | 47.9 |  |  |  | 67.1 |  |  |  | 16.8 |  |  |  | 17.3 |  |  |  | 31.4 |  |  |  | 412.0 |
(Charge)/credit to income |  |  | (1.7 | ) |  |  | 10.2 |  |  |  | 6.7 |  |  |  | 19.4 |  |  |  | 24.2 |  |  |  | 2.9 |  |  |  | 12.5 |  |  |  | (16.6 | ) |  |  | 57.6 |
Charge to other comprehensive income |  |  | – |  |  |  | – |  |  |  | (3.2 | ) |  |  | – |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | (3.2 | )
Credit to equity |  |  | – |  |  |  | – |  |  |  | – |  |  |  | 27.8 |  |  |  | – |  |  |  | 3.1 |  |  |  | – |  |  |  | – |  |  |  | 30.9 |
Transfer to disposal group classified as held for sale |  |  | (4.2 | ) |  |  | (19.2 | ) |  |  | (12.3 | ) |  |  | (13.6 | ) |  |  | (3.0 | ) |  |  | (0.7 | ) |  |  | (3.4 | ) |  |  | 0.1 |  |  |  | (56.3 | )
Exchange differences |  |  | (2.2 | ) |  |  | (5.0 | ) |  |  | (2.2 | ) |  |  | 3.2 |  |  |  | (2.0 | ) |  |  | (0.6 | ) |  |  | (0.6 | ) |  |  | (0.7 | ) |  |  | (10.1 | )
31 December 2019 |  |  | 53.5 |  |  |  | 87.4 |  |  |  | 57.5 |  |  |  | 84.7 |  |  |  | 86.3 |  |  |  | 21.5 |  |  |  | 25.8 |  |  |  | 14.2 |  |  |  | 430.9 |
Movements of Gross Deferred Tax Liabilities | In addition the Group has recognised the following gross deferred tax liabilities and movements thereon in 2019 and 2018:
|  | Brands and other intangibles £m |  |  | Associate earnings £m |  |  | Goodwill £m |  |  | Property, plant and equipment £m |  |  | Financial instruments £m |  |  | Other temporary differences £m |  |  | Total £m |
1 January 2018 |  |  | 489.2 |  |  |  | 21.6 |  |  |  | 140.4 |  |  |  | 21.2 |  |  |  | 36.2 |  |  |  | 56.6 |  |  |  | 765.2 |
Acquisition of subsidiaries |  |  | 10.7 |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | 10.7 |
(Credit)/charge to income |  |  | (68.8 | ) |  |  | (3.9 | ) |  |  | 31.8 |  |  |  | (0.3 | ) |  |  | (0.9 | ) |  |  | (20.7 | ) |  |  | (62.8 | )
Charge to other comprehensive income |  |  | – |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | 0.5 |  |  |  | 0.5 |
Exchange differences |  |  | 7.5 |  |  |  | (0.1 | ) |  |  | 10.1 |  |  |  | 1.3 |  |  |  | 4.6 |  |  |  | 1.5 |  |  |  | 24.9 |
31 December 2018 |  |  | 438.6 |  |  |  | 17.6 |  |  |  | 182.3 |  |  |  | 22.2 |  |  |  | 39.9 |  |  |  | 37.9 |  |  |  | 738.5 |
Acquisition of subsidiaries |  |  | 0.8 |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | 0.8 |
(Credit)/charge to income |  |  | (31.2 | ) |  |  | 68.6 |  |  |  | 10.3 |  |  |  | (22.2 | ) |  |  | (0.7 | ) |  |  | (6.7 | ) |  |  | 18.1 |
Credit to other comprehensive income |  |  | – |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | (9.6 | ) |  |  | (9.6 | )
Transfer to disposal group classified as held for sale |  |  | (46.6 | ) |  |  | (7.9 | ) |  |  | (51.7 | ) |  |  | – |  |  |  | – |  |  |  | 0.6 |  |  |  | (105.6 | )
Exchange differences |  |  | (9.3 | ) |  |  | (1.8 | ) |  |  | (5.5 | ) |  |  | – |  |  |  | (2.3 | ) |  |  | (0.5 | ) |  |  | (19.4 | )
31 December 2019 |  |  | 352.3 |  |  |  | 76.5 |  |  |  | 135.4 |  |  |  | – |  |  |  | 36.9 |  |  |  | 21.7 |  |  |  | 622.8 |

X
- Definition Disclosure Of Detailed Information About Deferred Tax Assets And Liabilities Explanatory + References No definition available. + Details
Name: | wpp_DisclosureOfDetailedInformationAboutDeferredTaxAssetsAndLiabilitiesExplanatory
Namespace Prefix: | wpp_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure Of Movements Of Major Gross Deferred Tax Assets + References No definition available. + Details
Name: | wpp_DisclosureOfMovementsOfMajorGrossDeferredTaxAssets
Namespace Prefix: | wpp_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure Of Movements Of Major Gross Deferred Tax Liabilities + References No definition available. + Details
Name: | wpp_DisclosureOfMovementsOfMajorGrossDeferredTaxLiabilities
Namespace Prefix: | wpp_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Text block [abstract] + References No definition available. + Details
Name: | wpp_TextBlockAbstract
Namespace Prefix: | wpp_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration