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Deferred tax (Tables)

6 Months Ended

Dec. 31, 2021

Deferred tax

Schedule of deferred taxes

​

​	​	​	​	​	​	​
​	​	31 December	​	30 June	​	31 December
​		2021		2021		2020
​	​	£’000	​	£’000	​	£’000
US deferred tax assets (1)		—		—		(61,786)
UK deferred tax liabilities		30,422		35,546		30,851
Net deferred tax liability/(asset)		30,422		35,546		(30,935)

Schedule of movements in net deferred tax (liability)/asset

​

​	​	​	​	​	​	​
​	​	31 December	​	30 June	​	31 December
​		2021		2021	​	2020
​	​	£’000	​	£’000	​	£’000
At the beginning of the period		35,546		(27,025)		(27,025)
(Credited)/expensed to the statement of profit or loss (note 11)		(5,415)		64,019		(2,046)
Expensed/(credited) to other comprehensive income (note 11)		291		(1,448)		(1,864)
At the end of the period		30,422		35,546		(30,935)

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- References

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- Definition

The disclosure of types of temporary differences, unused tax losses and unused tax credits. [Refer: Unused tax credits [member]; Unused tax losses [member]; Temporary differences [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 12
-IssueDate 2020-01-01
-Paragraph 81
-Subparagraph g
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2020-en-r&anchor=para_81_g&doctype=Standard
-URIDate 2020-01-01

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- Definition

The disclosure of details of deferred taxes

+ References

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