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v3.22.2.2

Income tax credit/(expense) - Reconciliation of total tax credit/(expense) (Details) - GBP (£) | 1 Months Ended | 12 Months Ended
--- | --- | ---
Apr. 30, 2023 | Jun. 30, 2022 | Jun. 30, 2021 | Jun. 30, 2020
Reconciliation of the total tax expense |  |  |  |
Loss before income tax |  | £ (149,623,000) | £ (24,027,000) | £ (20,818,000)
Loss before tax multiplied by UK corporation tax rate (weighted average US federal corporate income tax rate) of 19.0% (2021: 21.0%; 2020: 21.0%) |  | 28,428,000 | 5,046,000 | 4,372,000
Tax effects of: |  |  |  |
Adjustment in respect of previous years |  | 512,000 | 663,000 | (1,236,000)
Difference in tax rates on non-US operations |  |  | 216,000 | 26,000
Recognition of UK R&D tax claims in respect of previous years |  |  |  | 537,000
Foreign exchange (losses)/gains on US dollar denominated tax basis |  |  | (3,146,000) | 735,000
(Expenses not deductible for tax purposes)/income not taxable |  | (1,197,000) | (526,000) | 757,000
Irrecoverable foreign tax credits |  | (625,000) |  |
Impact of change in UK Corporation tax rate |  | 6,995,000 | (77,785,000) |
Unrealized foreign exchange gains/(losses) not taxable in the US |  |  | 7,343,000 | (3,690,000)
Re-measurement of foreign tax credit US deferred tax asset |  |  |  | (3,916,000)
Total income tax credit/(expense) |  | £ 34,113,000 | £ (68,189,000) | £ (2,415,000)
US |  |  |  |
Tax effects of: |  |  |  |
Corporate tax rate |  | 21.00% | 21.00% | 21.00%
UK |  |  |  |
Tax effects of: |  |  |  |
Corporate tax rate | 25.00% | 19.00% | 19.00% |

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