R v Fernandes [1996] 1 Cr App R 175
FACTS: Fernandes was a solicitor who transferred money out of his clients' accounts and invested it in a risky money-lending business. The money was lost. He claimed not to have had an intention to permanently deprive as he intended to return the money. It was argued on his behalf that the TA 1968, s 6(1) only covered cases of selling the owner his own property, of borrowing and of pawning (which is covered by the TA 1968, s 6(2) see below). HELD: The Court of Appeal held that these were merely three examples of treating property as your own to dispose of regardless of the other's rights and there could be others – Auld LJ:

'We consider that section 6 may apply to a person in possession or control of another's property who, dishonestly and for his own purpose, deals with that property in such a manner that he knows he is risking its loss.'