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v3.25.1

Deferred tax - Movements of Gross Deferred Tax Liabilities (Details) - GBP (£) £ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2024 | Dec. 31, 2023
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |
Beginning balance | £ 179 |
Ending balance | 142 | £ 179
Gross deferred tax liabilities |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |
Beginning balance | 445 | 618
Acquisition of subsidiaries | 8 | 35
(Credit)/charge to income | (26) | (172)
Disposal of subsidiaries | (34) |
Exchange differences and other movements | (6) | (36)
Ending balance | 387 | 445
Gross deferred tax liabilities | Brands and other intangibles |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |
Beginning balance | 195 | 353
Acquisition of subsidiaries | 8 | 35
(Credit)/charge to income | (28) | (172)
Disposal of subsidiaries | (15) |
Exchange differences and other movements | 0 | (21)
Ending balance | 160 | 195
Gross deferred tax liabilities | Associate earnings |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |
Beginning balance | 19 | 36
Acquisition of subsidiaries | 0 | 0
(Credit)/charge to income | (6) | (16)
Disposal of subsidiaries | 0 |
Exchange differences and other movements | 1 | (1)
Ending balance | 14 | 19
Gross deferred tax liabilities | Goodwill |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |
Beginning balance | 181 | 174
Acquisition of subsidiaries | 0 | 0
(Credit)/charge to income | 8 | 18
Disposal of subsidiaries | (18) |
Exchange differences and other movements | 3 | (11)
Ending balance | 174 | 181
Gross deferred tax liabilities | Plant and equipment |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |
Beginning balance | 22 | 24
Acquisition of subsidiaries | 0 | 0
(Credit)/charge to income | 7 | 0
Disposal of subsidiaries | (1) |
Exchange differences and other movements | (12) | (2)
Ending balance | 16 | 22
Gross deferred tax liabilities | Other temporary differences |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |
Beginning balance | 28 | 31
Acquisition of subsidiaries | 0 | 0
(Credit)/charge to income | (7) | (2)
Disposal of subsidiaries | 0 |
Exchange differences and other movements | 2 | (1)
Ending balance | £ 23 | £ 28

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- Definition The amount of tax expense or income relating to changes in deferred tax liabilities and deferred tax assets, recognised in profit or loss. [Refer: Deferred tax assets; Deferred tax expense (income); Deferred tax liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2024-01-01 -Paragraph 81 -Subparagraph g -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_g_ii&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The amounts of income taxes payable in future periods in respect of taxable temporary differences. [Refer: Temporary differences [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2024-01-01 -Paragraph 81 -Subparagraph g -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_g_i&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 54 -Subparagraph o -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_54_o&doctype=Standard -URIDate 2024-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 56 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_56&doctype=Standard -URIDate 2024-03-27 + 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 2024-01-01 -Paragraph 81 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The increase (decrease) in deferred tax liability (asset) resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Deferred tax liability (asset)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 12 -IssueDate 2024-01-01 -Paragraph 81 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81&doctype=Standard -URIDate 2024-03-27 + Details
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