Abandoned property describes assets which the original owner has voluntarily given up possession of, with no intention to recover them. In UK and Irish practice it is a descriptive term used across areas such as landlord and tenant, insolvency, succession, personal property and lost goods, rather than a single codified concept. Key issues include establishing intention to abandon (often inferred from conduct and the passage of time) and determining who may then lawfully take possession or title, for example a landlord, personal representative, liquidator or, for bona vacantia, the Crown or State. Abandoned property is distinct from lost or mislaid property, where the owner retains an intention to recover. In England and Wales, Scotland and Northern Ireland, common law and statute (for example, landlord and tenant and insolvency legislation) guide treatment of goods left on premises or unclaimed funds. In Ireland, similar principles apply under common law, supplemented by specific statutory regimes for unclaimed or dormant assets. Across all four jurisdictions, practitioners must consider notice requirements, duties of care, disposal procedures, competing claims and limitation periods when advising on property alleged to be abandoned.