The first offence that Albert would be liable for is theft. Section 1(1) of the Theft Act 1968 creates the offence of theft. It states "a person is guilty of theft if he dishonestly appropriates property belonging to another with the intention of permanently depriving the other of it." Five things present in order for Albert to be convicted for theft.
Within the actus reus there are three elements - Property, appropriation and belonging to another. Albert would be guilty here because he made out fake invoices, which are the property of Car Parts Plc. Section 4(1) provides that property includes money and all other property, real or personal, which includes things in action and other tangible property.
The appropriation by setting apart of money's out to a larger quantity and belonging to another because it was all from Car Parts Plc. …
