Just Annual Report and Accounts 2019

126 JUST GROUP PLC Annual Report and Accounts 2019

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS CONTINUED

6 SEGMENTAL REPORTING continued Disaggregation of revenue from contracts with customers

Year ended 31 December 2019

Year ended 31 December 2018

Insurance £m

Other £m

Total £m

Insurance £m

Other £m

Total £m

Product/service LTM set-up fees

0.2

0.2 1.7 4.4 0.9 0.6 4.9

0.5

0.5 1.7 1.8 0.7

– –

1.7 4.4 0.2

LTM commission and advice fees

– –

1.7 1.8 0.1

GIfL commission

0.7 0.6 0.5 2.0 1.3 0.7 2.0

FPP fees DB fees

0.6

4.4

Other

0.4 1.5

3.1 6.7

3.5 8.2

10.7

12.7

Timing of revenue recognition Products transferred at point in time Products and services transferred over time Revenue from contracts with customers

10.3

11.6

0.9 0.6 1.5

6.4 0.3 6.7

7.3 0.9 8.2

0.4

1.1

10.7

12.7

All revenue from contracts with customers is from the UK.

7 INCOME TAX Income tax recognised in profit or loss

Year ended 31 December 2019 £m

Year ended 31 December 2018 £m

Current taxation Current year

67.9

(9.8)

(2.9)

Adjustments in respect of prior periods

2.1

Total current tax

65.0

(7.7)

Deferred taxation Origination and reversal of temporary differences

1.8

(12.9)

(0.5) (0.1)

Adjustments in respect of prior periods

(0.9)

Rate change

0.3

Total deferred tax

1.2

(13.5) (21.2)

Total income tax recognised in profit or loss

66.2

Changes to the UK corporation tax rates reducing the main rate to 17% from 1 April 2020 were substantively enacted on 6 September 2016. This change will reduce the Group’s future tax charge accordingly. Deferred taxes have been measured using the enacted tax rates at the balance sheet date.

The deferred tax assets and liabilities at 31 December 2019 have been calculated based on the rate at which they are expected to reverse.

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