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)4.72.0(2.2)4.4
Credit/(charge) to the income statement1.1(0.3)0.41.2
Charge to other comprehensive income(1.2)(1.2)
Acquisition of subsidiary(0.6)(0.6)
Credit to equity0.30.3
At 3 April 20151.03.52.0(2.4)4.1
Credit/(charge) to the income statement0.5(4.0)0.4(3.1)
Charge to other comprehensive income0.40.4
Credit to equity(1.4)(1.4)
At 1 April 20161.5(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 assets2.16.5
Deferred tax liabilities(2.1)(2.4)
4.1