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Deferred tax (Tables) | 12 Months Ended
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Dec. 31, 2024
Disclosure of temporary difference, unused tax losses and unused tax credits [abstract] |
Analysis of Deferred Tax Balances for Financial Reporting Purposes | The following is the analysis of the deferred tax balances:
2024 | Gross |  | Offset of balances arising from a single transaction 1 |  | Gross balances before offset within countries |  | Offset within countries |  | As reported
| £m |  | £m |  | £m |  | £m |  | £m
Deferred tax assets | 661 |  |  | (93) |  |  | 568 |  |  | (245) |  |  | 323 |
Deferred tax liabilities | (480) |  |  | 93 |  |  | (387) |  |  | 245 |  |  | (142) |
| 181 |  |  | — |  |  | 181 |  |  | — |  |  | 181 |
2023 | Gross |  | Offset of balances arising from a single transaction 1 |  | Gross balances before offset within countries |  | Offset within countries |  | As reported
| £m |  | £m |  | £m |  | £m |  | £m
Deferred tax assets | 684 |  |  | (94) |  |  | 590 |  |  | (266) |  |  | 324 |
Deferred tax liabilities | (539) |  |  | 94 |  |  | (445) |  |  | 266 |  |  | (179) |
| 145 |  |  | — |  |  | 145 |  |  | — |  |  | 145 |
Note 1 The Group has applied Deferred tax related to Assets and Liabilities arising from a Single Transaction (Amendments to IAS 12). Transactions which give rise to the recognition of an asset and a liability on the Group’s balance sheet, including leases for which the Group recognises a right-of-use asset and a lease liability, lead to taxable and deductible temporary differences in certain jurisdictions. The resulting deferred tax assets and deferred tax liabilities arising from these temporary differences have been offset and reported net on the Group’s balance sheet.
Movements of Major Gross Deferred Tax Assets | The following are the movements in the gross deferred tax assets before offset within countries recognised by the Group in 2024 and 2023:
| Deferred compensation |  | Accounting provisions and accruals |  | Retirement benefit obligations |  | Plant and equipment |  | Property |  | Tax losses and credits |  | Share- based payments |  | Restructuring provisions |  | Other temporary differences |  | Total
| £m |  | £m |  | £m |  | £m |  | £m |  | £m |  | £m |  | £m |  | £m |  | £m
1 January 2023 | 74 |  |  | 120 |  |  | 48 |  |  | 48 |  |  | 54 |  |  | 123 |  |  | 32 |  |  | 85 |  |  | 5 |  |  | 589 |
(Charge)/credit to income | (6) |  |  | 14 |  |  | 3 |  |  | (12) |  |  | (5) |  |  | (12) |  |  | 4 |  |  | 38 |  |  | 2 |  |  | 26 |
Credit to other comprehensive income | — |  |  | — |  |  | 2 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 2 |
Exchange differences and other movements | (3) |  |  | (2) |  |  | (3) |  |  | — |  |  | 7 |  |  | (7) |  |  | (1) |  |  | (16) |  |  | (2) |  |  | (27) |
31 December 2023 | 65 |  |  | 132 |  |  | 50 |  |  | 36 |  |  | 56 |  |  | 104 |  |  | 35 |  |  | 107 |  |  | 5 |  |  | 590 |
(Charge)/credit to income | (10) |  |  | (15) |  |  | 2 |  |  | (3) |  |  | (12) |  |  | 35 |  |  | (2) |  |  | (5) |  |  | 6 |  |  | (4) |
Credit to other comprehensive income | — |  |  | — |  |  | 2 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 2 |
Credit to equity | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 1 |  |  | — |  |  | — |  |  | 1 |
Disposal of subsidiaries | (2) |  |  | (1) |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (2) |  |  | — |  |  | — |  |  | (5) |
Exchange differences and other movements | (2) |  |  | (2) |  |  | (2) |  |  | (1) |  |  | 4 |  |  | — |  |  | — |  |  | (13) |  |  | — |  |  | (16) |
31 December 2024 | 51 |  |  | 114 |  |  | 52 |  |  | 32 |  |  | 48 |  |  | 139 |  |  | 32 |  |  | 89 |  |  | 11 |  |  | 568 |
Movements of Gross Deferred Tax Liabilities | In addition the Group has recognised the following movements in the gross deferred tax liabilities before offset within countries in 2024 and 2023:
| Brands and other intangibles |  | Associate earnings |  | Goodwill |  |  |  | Plant and equipment |  | Other temporary differences |  | Total
| £m |  | £m |  | £m |  |  |  | £m |  | £m |  | £m
1 January 2023 | 353 |  |  | 36 |  |  | 174 |  |  |  |  | 24 |  |  | 31 |  |  | 618 |
Acquisition of subsidiaries | 35 |  |  | — |  |  | — |  |  |  |  | — |  |  | — |  |  | 35 |
(Credit)/charge to income | (172) |  |  | (16) |  |  | 18 |  |  |  |  | — |  |  | (2) |  |  | (172) |
Exchange differences and other movements | (21) |  |  | (1) |  |  | (11) |  |  |  |  | (2) |  |  | (1) |  |  | (36) |
31 December 2023 | 195 |  |  | 19 |  |  | 181 |  |  |  |  | 22 |  |  | 28 |  |  | 445 |
Acquisition of subsidiaries | 8 |  |  | — |  |  | — |  |  |  |  | — |  |  | — |  |  | 8 |
(Credit)/charge to income | (28) |  |  | (6) |  |  | 8 |  |  |  |  | 7 |  |  | (7) |  |  | (26) |
Disposal of subsidiaries | (15) |  |  | — |  |  | (18) |  |  |  |  | (1) |  |  | — |  |  | (34) |
Exchange differences and other movements | — |  |  | 1 |  |  | 3 |  |  |  |  | (12) |  |  | 2 |  |  | (6) |
31 December 2024 | 160 |  |  | 14 |  |  | 174 |  |  |  |  | 16 |  |  | 23 |  |  | 387 |

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