I have been teaching A level business since 1998 and have been a director in a private limited company for a similar amount of time. It seems that what we teach about business ownership and business assets is not backed up by the UK justice system. Our private limited company suffered from numerous thefts and a burglary by a then director/employee (money, vehicles, stock, tools, equipment, data) and the police initially tried to victim blame, by implying other company directors were at fault. CPS appear to want to re-write the Theft Act - apparently, the director did not commit theft as he said he would return assets he had taken! To date, nothing has been returned after the thefts over three years ago! Police recovered a vehicle being driven on the highway (uninsured) and failed to make any charges, despite having stated they would. If the laws on ownership have changed, perhaps the A level business syllabus should also change to reflect these changes!