The following are the major deferred tax assets and liabilities recognised by the Group and movements thereon in the current and prior reporting periods.
| Property
related
items
£m | Short term
timing
differences
£m | Share-based
payments
£m | Intangible
assets
£m | Total
£m |
|---|
| At 28 March 2014 | (0.1) | 4.7 | 2.0 | (2.2) | 4.4 |
| Credit/(charge) to the income statement | 1.1 | — | (0.3) | 0.4 | 1.2 |
| Charge to other comprehensive income | — | (1.2) | — | — | (1.2) |
| Acquisition of subsidiary | — | — | — | (0.6) | (0.6) |
| Credit to equity | — | — | 0.3 | — | 0.3 |
| At 3 April 2015 | 1.0 | 3.5 | 2.0 | (2.4) | 4.1 |
| Credit/(charge) to the income statement | 0.5 | (4.0) | — | 0.4 | (3.1) |
| Charge to other comprehensive income | — | 0.4 | — | — | 0.4 |
| Credit to equity | — | — | (1.4) | — | (1.4) |
| At 1 April 2016 | 1.5 | (0.1) | 0.6 | (2.0) | — |
Deferred income tax assets and liabilities are offset when the Group has a legally enforceable right to do so and when the deferred income taxes relate to the same fiscal authority. The offset amounts are as follows:
| 1 April
2016
£m | 3 April
2015
£m |
|---|
| Deferred tax assets | 2.1 | 6.5 |
| Deferred tax liabilities | (2.1) | (2.4) |
| — | 4.1 |