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Acquisition and sale of businesses and purchase of non-controlling interests (Tables)
 12 Months Ended
Jun. 30, 2020
Business Combinations1 [Abstract]  
Schedule of fair value of net assets acquired and cash consideration paid in business combination
Fair value of net assets acquired and cash consideration paid in respect of the acquisition of businesses and the purchase of shares of non-controlling interests in the three years ended 30 June 2020 were as follows:
 
 
Net assets acquired and consideration
 
 
 
2020
£ million

 
2019
£ million

 
2018
£ million

Brands and other intangibles
 
102

 
25

 
478

Inventories
 
2

 
—

 
4

Other working capital
 
(3
)
 
(2
)
 
2

Deferred tax
 
(19
)
 
(5
)
 
—

Cash
 
2

 
—

 
6

Fair value of assets and liabilities
 
84

 
18

 
490

Goodwill arising on acquisition
 
8

 
10

 
249

Step acquisitions
 
(23
)
 
(7
)
 
—

Consideration payable
 
69

 
21

 
739

Satisfied by:
 
 
 
 
 
 
Cash consideration paid
 
(27
)
 
(6
)
 
(555
)
Contingent consideration payable
 
(42
)
 
(15
)
 
(184
)
 
 
(69
)
 
(21
)
 
(739
)
 
 
 
 
 
 
 
Cash consideration paid for subsidiaries
 
(27
)
 
(6
)
 
(6
)
Cash consideration paid for Casamigos
 
(49
)
 
(9
)
 
(549
)
Cash consideration paid in respect of other prior year acquisitions
 
(9
)
 
(9
)
 
(22
)
Cash consideration paid for investments in associates
 
(6
)
 
(15
)
 
(12
)
Capital injection in associates
 
(41
)
 
(17
)
 
(11
)
Cash acquired
 
2

 
—

 
6

Net cash outflow on acquisition of businesses
 
(130
)
 
(56
)
 
(594
)
Purchase of shares of non-controlling interests
 
(62
)
 
(784
)
 
—

Total net cash outflow
 
(192
)
 
(840
)
 
(594
)
Schedule of cash consideration received and net assets disposed of in sale of Businesses and brands
Cash consideration received and net assets disposed of in respect of sale of businesses in the two years ended 30 June 2020:

 
 
UNB

 
Other

 
Total

 
2019

 
 
£ million

 
£ million

 
£ million

 
£ million

Sale consideration
 
 
 
 
 
 
 
 
Cash received in year
 
10

 
1

 
11

 
438

Transaction and other directly attributable costs paid
 
—

 
—

 
—

 
(12
)
Net cash received
 
10

 
1

 
11

 
426

Transaction costs payable
 
(1
)
 
—

 
(1
)
 
(4
)

 
9

 
1

 
10

 
422

Net assets disposed of
 

 
 
 

 

Brands
 
—

 
—

 
—

 
(230
)
Goodwill
 
—

 
—

 
—

 
(12
)
Property, plant and equipment
 
—

 
(1
)
 
(1
)
 
(6
)
Investment in associates
 
—

 
(1
)
 
(1
)
 
(3
)
Assets and liabilities held for sale
 
(30
)
 
—

 
(30
)
 
—

Inventories
 
—

 
—

 
—

 
(18
)

 
(30
)
 
(2
)
 
(32
)
 
(269
)
Impairment charge recognised up until the date of sale
 
(7
)
 
—

 
(7
)
 
—

Exchange recycled from other comprehensive income
 
(4
)
 
—

 
(4
)
 
—

(Loss)/gain on disposal before taxation
 
(32
)
 
(1
)
 
(33
)
 
153

Taxation
 
—

 
—

 
—

 
(33
)
(Loss)/gain on disposal after taxation
 
(32
)
 
(1
)
 
(33
)
 
120