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v3.20.1

Taxation (Tables) | 12 Months Ended
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Dec. 31, 2019
Text block [abstract] |
Tax Charge | The tax charge comprises:
Continuing operations |  | 2019 £m |  |  | 2018 1 £m |  |  | 2017 1 £m |
Corporation tax |  |  |  |  |  |  |  |  |  |  |  |
Current year |  |  | 423.0 |  |  |  | 404.2 |  |  |  | 383.0 |
Prior years |  |  | (63.4 | ) |  |  | (108.1 | ) |  |  | (97.2 | )
|  |  | 359.6 |  |  |  | 296.1 |  |  |  | 285.8 |
Deferred tax |  |  |  |  |  |  |  |  |  |  |  |
Current year |  |  | (78.3 | ) |  |  | (41.5 | ) |  |  | (207.4 | )
Prior years |  |  | (6.3 | ) |  |  | 1.4 |  |  |  | 4.6 |
|  |  | (84.6 | ) |  |  | (40.1 | ) |  |  | (202.8 | )
Tax charge |  |  | 275.0 |  |  |  | 256.0 |  |  |  | 83.0 |
Tax Charge Reconciled to Profit Before Taxation | The tax charge for the year can be reconciled to profit before taxation in the consolidated income statement as follows:
Continuing operations |  | 2019 £m |  |  | 2018 1 £m |  |  | 2017 1 £m |
Profit before taxation |  |  | 982.1 |  |  |  | 1,257.6 |  |  |  | 1,746.9 |
Tax at the corporation tax rate of 19.0% 2 |  |  | 186.6 |  |  |  | 238.9 |  |  |  | 336.3 |
Tax effect of share of results of associates |  |  | (2.7 | ) |  |  | (5.8 | ) |  |  | (18.8 | )
Irrecoverable withholding taxes |  |  | 44.7 |  |  |  | 48.9 |  |  |  | 31.6 |
Items that are not deductible/(taxable) in determining taxable profit |  |  | 96.0 |  |  |  | 22.0 |  |  |  | (10.7 | )
Effect of different tax rates in subsidiaries operating in other jurisdictions |  |  | 77.1 |  |  |  | 71.2 |  |  |  | 95.2 |
US Transition Tax related to unremitted foreign earnings |  |  | – |  |  |  | (4.6 | ) |  |  | 20.1 |
Effect of change in US tax rate on deferred tax balances |  |  | – |  |  |  | – |  |  |  | (211.6 | )
Origination and reversal on unrecognised temporary differences |  |  | (3.4 | ) |  |  | 5.1 |  |  |  | (18.9 | )
Tax losses not recognised or utilised in the year |  |  | 13.2 |  |  |  | 19.9 |  |  |  | 32.5 |
Utilisation of tax losses not previously recognised |  |  | (42.7 | ) |  |  | (25.5 | ) |  |  | (10.4 | )
Recognition of temporary differences not previously recognised |  |  | (24.1 | ) |  |  | (7.4 | ) |  |  | (69.7 | )
Release of prior year provisions in relation to acquired businesses |  |  | (19.9 | ) |  |  | (20.4 | ) |  |  | (15.0 | )
Other prior year adjustments |  |  | (49.8 | ) |  |  | (86.3 | ) |  |  | (77.6 | )
Tax charge |  |  | 275.0 |  |  |  | 256.0 |  |  |  | 83.0 |
Effective tax rate on profit before tax |  |  | 28.0% |  |  |  | 20.4% |  |  |  | 4.8% |
Notes
1 |  | Prior year figures have been re-presented in accordance with IFRS 5 Non-Current Assets Held for Sale and Discontinued Operations, as described in the accounting policies.
2 |  | As the Group is subject to the tax rates of more than one country, it has chosen to present its reconciliation of the tax charge using the UK corporation tax rate of 19.0% (2018: 19.0%, 2017: 19.25%).

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