Re Gardner (No2) [1923]

Extent to which courts have gone in acceptance of
dehors theory demonstrated by this case.
Held that where a benefit under a ST died before the
testatrix, this would not extinguish the beneficiary’s interest as would happen
if the trust arose under the will rather than outside it.
[Roundly criticised.]
Alternative version of the ‘dehors the will’ theory
advanced by Romer J in this case.
The secret trustee
is the one that declares an inter vivos trust over the property he shall
receive under the will.
[This is at most a declaration of future intention,
and a mere intention will not be enforced by equity.]