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TAXATION - Factors affecting future tax charges (Details) - USD ($)
$ in Millions
12 Months Ended
Apr. 01, 2023
Dec. 31, 2022
Dec. 31, 2021
Dec. 31, 2020
Reconciliation of expected tax charge        
Current tax payable, uncertain tax positions   $ 150 $ 152  
Other interest on provision for uncertain tax positions   10 14  
Tax receivables relating to payments   37 106  
Deferred tax assets   $ 177 $ 201  
UK corporation tax rate (as a percent) 25.00% 19.00% 19.00% 19.00%
Profit before taxation   $ 235 $ 586 $ 246
Expected taxation at UK statutory rate   45 111 47
Differences in overseas taxation rates   (19) (17) (37)
R&D credits   (10) (12) (9)
Tax losses and other deferred tax assets not recognised     7 15
Impact of US tax reform       (142)
Expenses not deductible for tax purposes   31 22 29
Change in tax rates   5 14 12
Withholding tax on unremitted earnings   1 (4) 7
Adjustments in respect of prior years   (27) (29) (197)
Total taxation charge/(credit) as per the income statement   12 62 (202)
Non taxable accounting gains on UK owned investments   7 17  
Net impact to deferred tax assets and liabilities     6  
Unused tax losses        
Reconciliation of expected tax charge        
Deferred tax assets   0    
Recognition of previously unrecognised tax losses   $ (4) (2) (45)
UK        
Reconciliation of expected tax charge        
Adjustments in respect of prior years     $ (29) $ (197)