Mr Cole bought, furnished and equipped a large house in London as the family home, costing him £20,000 overall.
Later that year, his wife came to London to move into their new home.
Subsequently, Mr Cole went bankrupt and the contents of the home were claimed.
Namely, perfecting a gift requires 1) Intention 2) Delivery and 3) Acceptance.
Therefore, in this case it was held that physical delivery (and some form of acceptance) is required by law to perfect a gift.