theft is performed for the offender to gain valuable objects which belongs to another

it is immaterial whether the appropriation is made with a view to gain or is made for the theif's own benefit

theft is the guilty mind of the offender which proves that offender had the intention to deprive the objects permanently

when the property came to him as a trustee or personal representative and cannot trace the owner by taking reasonable step

he cannot trace the owner

when defendant has the legal right over the property

the defendant believed he would have the owner's consent to take the property

the defendant inherited the property

section 2

Section 3 of the theft act 1968

section 4 of the theft act

by assuming the rights of an owner

taking the property in your name as you believe you are the owner

when property is given without knowledge of the current owner

receiving property innocently without stealing it and later assuming some of the owners right