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v3.21.2

Deferred tax (Tables) | 12 Months Ended
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Jun. 30, 2021
Deferred Tax |
Schedule of deferred taxes | Deferred tax assets and deferred tax 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): ​
​ | ​ | ​ | ​ | ​
​ |  | 2021 |  | 2020
​ | ​ | £’000 | ​ | £’000
US deferred tax assets |  | — |  | (58,362)
UK deferred tax liabilities |  | 35,546 |  | 31,337
At 30 June |  | 35,546 |  | (27,025)
​ 17 Deferred tax (continued) The movement in deferred tax assets and deferred tax liabilities during the year is as follows: ​
​ | ​ | ​ | ​ | ​
​ |  | 2021 |  | 2020
​ | ​ | £’000 | ​ | £’000
At 1 July |  | (27,025) |  | (26,550)
Expensed to statement of profit or loss (note 10) |  | 64,019 |  | 1,426
Credited to other comprehensive income (note 10) |  | (1,448) |  | (1,901)
At 30 June |  | 35,546 |  | (27,025)
​
Schedule of unrecognized US deferred tax asset | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ |  | ​ |  | Unrealized |  | ​ |  | ​ |  | ​ |  | ​
​ | ​ | ​ | ​ | ​ | ​ | foreign | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | Net | ​ | exchange and | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Foreign | ​ | operating | ​ | derivative | ​ | Intangible | ​ | Deferred | ​ | ​ | ​ | ​
​ | ​ | tax credits | ​ | losses | ​ | movements | ​ | assets | ​ | revenue | ​ | Other | ​ | Total
​ |  | £’000 |  | £’000 |  | £’000 |  | £’000 |  | £’000 |  | £’000 |  | £’000
Unrecognized US deferred tax asset | ​ | 56,275 | ​ | 23,956 | ​ | 1,674 | ​ | 4,865 | ​ | 3,913 | ​ | 6,504 | ​ | 97,187
​
US |
Deferred Tax |
Schedule of movements in net deferred tax asset | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ |  | ​ |  | Unrealized |  | ​ |  | ​ |  | ​ | ​ | ​ |  | ​
​ | ​ | ​ | ​ | ​ | ​ | foreign | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | exchange | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | Net | ​ | and | ​ | ​ | ​ | ​ | ​ | Property, | ​ | ​ | ​ | ​
​ |  | Foreign | ​ | operating | ​ | derivative | ​ | Intangible | ​ | Deferred | ​ | plant and | ​ | ​ | ​ | ​
​ | ​ | tax credits | ​ | losses | ​ | movements | ​ | assets | ​ | revenue | ​ | equipment | ​ | Other | ​ | Total(1)
​ | ​ | £’000 | ​ | £’000 | ​ | £’000 | ​ | £’000 | ​ | £’000 | ​ | £’000 | ​ | £’000 | ​ | £’000
At 1 July 2019 |  | (30,288) |  | — |  | (486) |  | (15,058) |  | (7,748) |  | 3,732 | ​ | (8,567) |  | (58,415)
Expensed/(credited) to statement of profit or loss (note 10) |  | 2,793 |  | (10,804) |  | (441) |  | 5,988 |  | 1,917 |  | (614) | ​ | 1,636 |  | 475
(Credited)/expensed to other comprehensive income (note 10) |  | (320) |  | 1,267 |  | (1,369) |  | — |  | — |  | — | ​ | — |  | (422)
At 30 June 2020 |  | (27,815) |  | (9,537) |  | (2,296) |  | (9,070) |  | (5,831) |  | 3,118 | ​ | (6,931) |  | (58,362)
Expensed/(credited) to statement of profit or loss (note 10) |  | 31,779 |  | 6,328 |  | 1,577 |  | 9,070 |  | 5,831 |  | 241 | ​ | 6,931 |  | 61,757
(Credited)/expensed to other comprehensive income (note 10) |  | (3,964) |  | (150) |  | 719 |  | — |  | — |  | — | ​ | — |  | (3,395)
At 30 June 2021 |  | — |  | (3,359) |  | — |  | — |  | — |  | 3,359 | ​ | — |  | —
(1) | The deferred tax assets have been written down to the extent that they will not shelter profits arising from the unwind of the deferred tax liability. This is due to a change in the substantively enacted UK Corporation tax rate from 19% to 25%, effective April 2023. The current US federal corporate income tax rate is 21%. As a result of this change the US deferred tax asset is no longer forecast to give rise to a future economic benefit. It is expected that any future US tax payable will be sheltered by future foreign tax credits arising from UK tax payable. Future increases in the US federal corporate income tax rate could result in a reversal of the US deferred tax asset write down.
UK |
Deferred Tax |
Schedule of movements in net deferred tax asset | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ |  | ​ |  | ​ |  | Property |  | ​ |  | ​ |  | ​
​ | ​ | Accelerated | ​ | ​ | ​ | Non | ​ | fair | ​ | Net | ​ | ​ | ​ | ​
​ |  | tax | ​ | ​ | ​ | qualifying | ​ | value | ​ | operating | ​ | ​ | ​ | ​
​ | ​ | depreciation | ​ | Intangibles | ​ | property | ​ | adjustment | ​ | losses | ​ | Other(3) | ​ | Total(4)
​ | ​ | £’000 | ​ | £’000 | ​ | £’000 | ​ | £’000 | ​ | £’000 | ​ | £’000 | ​ | £’000
At 1 July 2019 |  | 706 |  | 9,322 |  | 11,895 |  | 12,718 |  | — |  | (2,776) |  | 31,865
(Credited)/expensed to statement of profit or loss (note 10) |  | (98) |  | 559 |  | 1,395 |  | 1,017 |  | — |  | (1,922) |  | 951
Credited to other comprehensive income (note 10) |  | — |  | — |  | — |  | — |  | — |  | (1,479) |  | (1,479)
At 30 June 2020 |  | 608 |  | 9,881 |  | 13,290 |  | 13,735 |  | — |  | (6,177) |  | 31,337
Expensed/(credited) to statement of profit or loss (note 10) (2) |  | 1 |  | 5,119 |  | 4,192 |  | 3,707 |  | (12,180) |  | 1,423 |  | 2,262
Expensed to other comprehensive income (note 10) |  | — |  | — |  | — |  | — |  | — |  | 1,947 |  | 1,947
At 30 June 2021 |  | 609 |  | 15,000 |  | 17,482 |  | 17,442 |  | (12,180) |  | (2,807) |  | 35,546
(2) | An increase in the UK Corporation tax rate from 19% to 25%, effective April 2023, was substantively enacted in May 2021. This has resulted in the re-measurement of the UK deferred tax liability from 19% to 25% resulting in an additional charge of £11,224,000.
(3) | The “Other” deferred tax asset balance primarily comprises foreign exchange differences; fair value movements recognized in the hedging reserve; pensions not paid in the year and salaries not paid before 31 March 2022.
(4) | Of the total deferred tax liability, £35,546,000 is expected to be settled after more than one year.

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