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Deferred tax | 6 Months Ended
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Dec. 31, 2018
Deferred tax |
Deferred tax | 25 Deferred tax Deferred tax assets and liabilities are offset where the Group has a legally enforceable right to do so. 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. The prior year reclassification to tax receivable relates to alternative minimum tax payable which prior to the US tax reform was expected to be offset against future US tax liabilities. Following the US tax reform (enacted on 22 December 2017) this is now expected to be repaid to the Group.

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- Definition The disclosure of deferred taxes. [Refer: Deferred tax liabilities; Deferred tax assets] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_10_e&doctype=Standard -URIDate 2018-03-16 + Details
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