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Tax expense (Tables)
 6 Months Ended
Dec. 31, 2018
Tax expense  
Schedule of tax expense

 

 

 

Three months ended
31 December

 

Six months ended
31 December

 

 

 

2018
£’000

 

Restated(1)
2017
£’000

 

2018
£’000

 

Restated(1)
2017
£’000

 

Current tax

 

 

 

 

 

 

 

 

 

Current tax on profit for the period

 
(1,953

)
(688

)
(2,603

)
(688

)

Foreign tax

 
(292

)
(29

)
(403

)
(171

)

Adjustment in respect of previous years

 

—

 
1,128

 

—

 
1,128

 

 

 

 

 

 

 

 

 

 

 

Total current tax (expense)/credit

 
(2,245

)
411

 
(3,006

)
269

 

 

 

 

 

 

 

 

 

 

 

Deferred tax

 

 

 

 

 

 

 

 

 

Origination and reversal of temporary differences

 
(8,633

)
(9,122

)
(9,974

)
(16,535

)

Adjustment in respect of previous years

 

—

 
155

 

—

 
155

 

Impact of change in US federal corporate income tax rate

 

—

 
(48,954

)

—

 
(48,954

)

 

 

 

 

 

 

 

 

 

 

Total deferred tax expense

 
(8,633

)
(57,921

)
(9,974

)
(65,334

)

 

 

 

 

 

 

 

 

 

 

Total tax expense

 
(10,878

)
(57,510

)
(12,980

)
(65,065

)

 

 

 

 

 

 

 

 

 

 

 

 

(1) Comparative amounts have been restated - see note 34 to the interim consolidated financial statements for further details.

 

Schedule of amounts relating to tax recognized directly in other comprehensive income

 

 

 

Three months ended
31 December

 

Six months ended
31 December

 

 

 

2018
£’000

 

Restated(1)
2017
£’000

 

2018
£’000

 

Restated(1)
2017
£’000

 

Current tax

 
(1,453

)

—

 
(959

)

—

 

Deferred tax (note 25)

 
1,254

 
(6,618

)
110

 
(10,593

)

 

 

 

 

 

 

 

 

 

 

Total tax (expense)/credit recognized in other comprehensive income

 
(199

)
(6,618

)
(849

)
(10,593

)

 

 

 

 

 

 

 

 

 

 

 

 

(1) Comparative amounts have been restated - see note 34 to the interim consolidated financial statements for further details.