Annual and transition report of foreign private issuers pursuant to Section 13 or 15(d)

Income tax - Factors affecting tax charge/credit for the year (Details)

v3.22.2.2
Income tax - Factors affecting tax charge/credit for the year (Details) - USD ($)
$ in Thousands
12 Months Ended
Sep. 30, 2022
Sep. 30, 2021
Sep. 30, 2020
Factors affecting tax charge/credit for the year      
Profit / (Loss) from continuing operations $ 65,075 $ (271,729) $ (1,137)
Tax at the applicable rate of 19% (2021 - 19%, 2020 - 19%) 12,364 (51,629) (216)
Disallowable expenditure 318 755 24
Difference in tax rate between UK and other jurisdictions 668    
Fixed asset timing differences     (852)
Other differences 6    
Unutilised losses   3,103 1,421
Difference in rates between current and deferred tax (1,527)    
Unutilised tax losses on which deferred tax is not recognised 6,077 1,991 192
Deferred tax not recognised in respect of share options 4,399    
R&D tax credit   33  
Additional deduction for R&D   (1,105)  
Remeasurement of R&D   (1,322)  
Fair valuation of warrants $ (22,305) 18,637  
Reverse acquisition expense   $ 29,537  
Income tax credit     $ 569
Applicable rate 19.00% 19.00% 19.00%