A review of all the important cases on this element was undertaken by the Court of Appeal in R v Vinall. ([2011] EWCA 6252.) The court did not even mention the case of Lavender and it is no longer thought to be good law. Instead, in R v Vinall Pitchford LJ said:

'What section 6(1) requires is a state of mind in the defendant which Parliament regards as the equivalent of an intention permanently to deprive, namely "his intention to treat the thing as his own to dispose of regardless of the other's rights". The subsection does not require that the thing has been disposed of, nor does it require that the defendant intends to dispose of the thing in any particular way. No doubt evidence of a particular disposal or a particular intention to dispose of the thing will constitute evidence of the defendant's state of mind but it is, in our view, for the jury to decide upon the circumstances proved whether the defendant harboured the statutory intention.'