http://www.sentencing-guidelines.gov.uk/
"The Sentencing Advisory Panel has been asked by the Sentencing Guidelines Council to produce advice on sentencing for all offences of theft and dishonesty. The Panel decided that it would be appropriate to consult separately on the offence of theft from a shop as this is the largest category of prosecuted theft cases and is sentenced in greater numbers than any other either way offence. This consultation paper therefore deals solely with theft from a shop; consultation on the remaining offences of theft and other offences of dishonesty will follow. The consultation paper is supported by external research that was commissioned by the Panel to identify the factors that are likely to influence sentence. Responses are requested by 24 November 2006."
Consultation Paper
PDF - http://www.sentencing-guidelines.gov.uk/docs/cons-annex-theft-0806.pdf
Research report
PDF - http://www.sentencing-guidelines.gov.uk/docs/researchreport-theft0806.pdf