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Deferred tax (Tables) | 6 Months Ended
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Dec. 31, 2018
Deferred tax |
Schedule of deferred taxes | The following is the analysis of the deferred tax balances (after allowable offset) for financial reporting purposes:
|  | 31 December 2018 £’000 |  | Restated(1) 30 June 2018 £’000 |  | Restated(1) 31 December 2017 £’000 |
US deferred tax assets |  | (57,636 | ) | (63,332 | ) | (77,500 | )
UK deferred tax liabilities |  | 33,302 |  | 29,134 |  | 35,801 |
Net deferred tax asset |  | (24,334 | ) | (34,198 | ) | (41,699 | )
The movements in the net deferred tax asset are as follows:
|  | 31 December 2018 £’000 |  | Restated(1) 30 June 2018 £’000 |  | Restated(1) 31 December 2017 £’000 |
At the beginning of the period |  | (34,198 | ) | (119,949 | ) | (119,949 | )
Expensed to the income statement |  | 9,974 |  | 63,519 |  | 65,334 |
(Credited)/expensed to other comprehensive income |  | (110 | ) | 21,685 |  | 10,593 |
Reclassification to tax receivable |  | — |  | 547 |  | 2,323 |
At the end of the period |  | (24,334 | ) | (34,198 | ) | (41,699 | )
(1) Comparative amounts have been restated - see note 34 to the interim consolidated financial statements for further details.

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