[1] Goff LJ upheld the High Court on the main point that the property was given to the daughter on trust absolutely, so nothing resulted to the testator’s estate.
[2] If a testator has given the whole of a fund, whether of capital or income, to a beneficiary, whether directly or through the medium of a trustee, he is regarded, in the absence of any contra indication, as having manifested an intention to benefit that person to the full extent of the subject matter, notwithstanding that he may have expressly stated that the gift is made for a particular purpose, which may prove to be impossible of performance or which may not exhaust the subject matter.
This reconciliation is achieved by treating the reference to the purpose as merely a statement of the testator's motive in making the gift.
Any other interpretation of the gift would frustrate the testator's expressed intention that the whole subject matter shall be applied for the benefit of the beneficiary.
These considerations have, I think, added force where the subject matter is the testator's residue, so that any failure of the gift would result in intestacy.Eveleigh LJ concurred.