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 29 March 2019 | 3.3 | (0.9) | 0.4 | (2.9) | (0.1) |
| Adjustment on adoption of IFRS 16 | 6.2 | – | – | – | 6.2 |
| Acquisition of subsidiary | (0.2) | – | – | (0.7) | (0.9) |
| Credit/(charge) to the income statement | 2.1 | 1.0 | – | (0.1) | 3.0 |
| Charge to other comprehensive income | – | (0.7) | (0.2) | – | (0.9) |
| At 3 April 2020 | 11.4 | (0.6) | 0.2 | (3.7) | 7.3 |
| Acquisition of subsidiary | (0.2) | – | – | (0.5) | (0.7) |
| Credit/(charge) to the income statement | – | 0.7 | 2.6 | 0.4 | 3.7 |
|
| Credit to other comprehensive income | – | 1.6 | 0.4 | – | 2.0 |
| At 2 April 2021 | 11.2 | 1.7 | 3.2 | (3.8) | 12.3 |
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:
| 52 weeks to
2 April
2021 | 53 weeks to
3 April
2020 |
| Deferred tax assets | 16.1 | 11.6 |
| Deferred tax liabilities | (3.8) | (4.3) |
| 12.3 | 7.3 |