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Deferred tax - Movements in net deferred tax asset (Details) - GBP (£) | 3 Months Ended | 6 Months Ended | 12 Months Ended
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Dec. 31, 2020 | Dec. 31, 2019 | Dec. 31, 2020 | Dec. 31, 2019 | Jun. 30, 2020
Movements in net deferred tax asset |  |  |  |  |
Net deferred tax asset at beginning of period |  |  | £ (27,025,000) | £ (26,550,000) | £ (26,550,000)
(Credited)/expensed to the statement of profit or loss (note 10) | £ (1,369,000) | £ 10,428,000 | (2,046,000) | 10,779,000 | 1,426,000
Credited to other comprehensive income (note 10) | 202,000 | (1,476,000) | (1,864,000) | (325,000) | (1,901,000)
Net deferred tax asset at end of period | (30,935,000) | (16,096,000) | (30,935,000) | (16,096,000) | £ (27,025,000)
US |  |  |  |  |
Movements in net deferred tax asset |  |  |  |  |
Unrecognised deferred tax assets | 30,282,000 | 22,672,000 | 30,282,000 | 22,672,000 |
UK |  |  |  |  |
Movements in net deferred tax asset |  |  |  |  |
Unrecognised deferred tax assets | £ 0 | £ 0 | £ 0 | £ 0 |

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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 2020-01-01 -Paragraph 81 -Subparagraph g -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2020-en-r&anchor=para_81_g_ii&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The amount of deferred tax liabilities or assets. [Refer: Deferred tax liabilities; Deferred tax assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2020-01-01 -Paragraph 81 -Subparagraph g -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2020-en-r&anchor=para_81_g_i&doctype=Standard -URIDate 2020-01-01 + Details
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- References No definition available. + Details
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- Definition The amount of deferred income tax relating to amounts recognised in other comprehensive income. Positive amount represents expense in other comprehensive income and increase in deferred tax liability. + References No definition available. + Details
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- Definition The amount of unrecognised deferred tax assets + References No definition available. + Details
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- Details
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- Details
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