So, no - it doesn't make taking any documentation with you theft. If there is a specific clause in the contract which prohibits you from taking any work with you, then it possibly might be a breach of contract, but not theft.
Excellent idea - so when the client says "have you done this kind of thing before?" you can tell them "yes - but rather than being able to reuse anything, I'll charge you so that I can reinvent the wheel". I bet your clients love you

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As a matter of fact they do. It is all about confidentiality and integrity.
Other than perhaps simple file utilities or something along that line, I can't see how they could view it as acceptable. Maybe it would make some sense if I was spending two weeks slapping together a website or something.
In banking, I just can't imagine facing the reaction of showing up at HSBC with code I wrote at Nationwide - that would be DEFINITELY be considered highly unprofessional and unethical.
Back in the days of working for McDonald's, if I took code / documentation and showed up at Burger King with it - that would be viewed as revelation of corporate secrets.
When somebody else made the same move and found out, I would end up a laughing stock, minumum, but also quite likely in court.
Never done it, never will.
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