I wouldn't state that as fact - see other threads about the Theft Act.

British law is all about intent, if I intend to deprive the store of that can of coke then it is indeed theft. However, if I drink a little bit before paying it doesn't. The store have to prove I intended to deprive them of it (which I wouldn't do)

As I posted elsewhere:

"Well, to be pedantic:

S.2(2) Theft Act 1968 states that a person may be dishonest notwithstanding a willingness to pay.

You could also fall foul of "Doing an act inconsistent with the rights of the owner"

"

So the store doesn't absolutely have to prove intent.