[matthewheath]

> Not only that £59,000 was actually stolen but that the accused received the money.

Can only speak for English and Welsh law, but this isn't accurate. Theft is prosecuted under the Theft Act 1968 and does not require the accused to actually receive the goods or money stolen. All the accused need do to "appropriate" property is assume the rights of the owner e.g, if the accused had access to someone's bank account and they sent money to a third-party, that's still theft because they assumed the rights of the owner (to transfer the money) even though the money didn't go to the accused themselves.