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 30 March 2012 | (2.5) | 4.9 | 0.2 | (3.3) | (0.7) |
| Credit/(charge) to the income statement | 1.5 | (0.6) | 0.1 | 0.4 | 1.4 |
| Charge to other comprehensive income | — | (0.7) | — | — | (0.7) |
| Credit to equity | — | — | 0.3 | — | 0.3 |
| At 29 March 2013 | (1.0) | 3.6 | 0.6 | (2.9) | 0.3 |
| Credit to the income statement | 0.9 | 0.3 | 0.5 | 0.7 | 2.4 |
| Credit to other comprehensive income | — | 0.8 | — | — | 0.8 |
| Credit to equity | — | — | 0.9 | — | 0.9 |
| At 28 March 2014 | (0.1) | 4.7 | 2.0 | (2.2) | 4.4 |
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:
| 28 March
2014
£m | 29 March
2013
£m |
|---|
| Deferred tax assets | 6.7 | 4.2 |
| Deferred tax liabilities | (2.3) | (3.9) |
| 4.4 | 0.3 |