Income Taxes (Tables)

12 Months Ended

Sep. 30, 2017

Income Taxes Tables

Schedule of loss before income taxes

The following comprises the loss before income taxes:

	September 30, 2017			September 24, 2016			September 26, 2015
UK	$	(38,720	)	$	(59,760	)	$	(56,895	)
Mainland Europe		(5,450	)		854			(1,610	)
North America		(5,906	)		(19	)		—
South America		1,146			(645	)		(711	)
Total loss before income taxes	$	(48,930	)	$	(59,570	)	$	(59,216	)

Schedule of income tax expense

The income tax expense consisted of the following for the periods ended September 30, 2017, September 24, 2016 and September 26, 2015:

	September 30, 2017		September 24, 2016		September 26, 2015
Income tax expense:
Current
UK	$	7	$	—	$	163
Mainland Europe		130		290		395
South America		47		17		73
Total current taxes	$	184	$	307	$	631

Schedule of net deferred tax assets and liabilities

The net deferred tax assets and liabilities arising from temporary differences at September 30, 2017 and September 24, 2016 are as follows:

	September 30, 2017			September 24, 2016
Depreciation	$	35,915		$	30,443
Net operating losses		13,002			5,964
Other temporary differences		1,485			—
Total deferred tax assets		50,402			36,407
Valuation allowance balance		(48,832	)		(33,552	)
Net deferred tax assets		1,570			2,855
Deferred tax liabilities
Intangible assets		(1,570	)		(2,079	)
Other temporary differences		—			(776	)
Net deferred tax liabilities	$	—		$	—

Schedule of differences between the UK statutory tax rate and our effective rate

The differences between the UK statutory tax rate and our effective rate for the periods ended September 30, 2017, September 24, 2016 and September 26, 2015 are reflected in the following table:

	September 30, 2017			September 24, 2016			September 26, 2015
Statutory income tax		34.0	%		20.0	%		20.5	%
State taxes (net of federal)		1.9	%		—			—
Tax effect of permanent differences		2.8	%		(4.0	)%		(2.2	)%
ATCA interest disallowed		(3.3	)%		(13.2	)%		(14.7	)%
Movement in provisions		—			0.1	%		0.1
Effect of foreign taxes		(15.1	)%		(0.5	)%		(0.9	)%
Rate change		—			0.2	%		—
Transfer pricing adjustments		—			(0.2	)%		—
Valuation allowance		(20.7	)%		(2.9	)%		(3.8	)%
Effective income tax rate		(0.4	)%		(0.5	)%		(1.0	)%