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Deferred tax - Movements in net deferred tax asset (Details) - GBP (£) £ in Thousands | 1 Months Ended | 3 Months Ended | 6 Months Ended | 12 Months Ended
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Apr. 30, 2023 | Dec. 31, 2021 | Jun. 30, 2021 | Dec. 31, 2020 | Dec. 31, 2021 | Dec. 31, 2020 | Jun. 30, 2021
Movements in net deferred tax asset |  |  |  |  |  |  |
Net deferred tax liability/(asset) at beginning of period |  |  |  |  | £ 35,546 | £ (27,025) | £ (27,025)
(Credited)/expensed to the statement of profit or loss (note 11) |  | £ (742) |  | £ (1,369) | (5,415) | (2,046) | 64,019
Expensed/(credited) to other comprehensive income (note 11) |  | 350 |  | 202 | 291 | (1,864) | (1,448)
Net deferred tax liability/(asset) at end of period |  | £ 30,422 | £ 35,546 | £ (30,935) | £ 30,422 | £ (30,935) | £ 35,546
Corporate tax rate |  |  |  |  |  |  | 6.58%
US |  |  |  |  |  |  |
Movements in net deferred tax asset |  |  |  |  |  |  |
Corporate tax rate |  |  |  |  | 21.00% |  |
UK |  |  |  |  |  |  |
Movements in net deferred tax asset |  |  |  |  |  |  |
Corporate tax rate | 25.00% |  | 19.00% |  |  |  |

X
- Definition The applicable income tax rate. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2020-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2020-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2020-01-01 + Details
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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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- Details
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- Details
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