S left everything to T, saying that he would know what to do. Megarry VC found no intention on S’ part that he should come under an obligation to distribute the trust, but merely a moral duty. Therefore there was no secret trust.
Megarry VC: The standard of proof for communication, intention and evidence of a trust is the ordinary civil standard (i.e. balance of probabilities). He also endorsed the rationale for enforcing secret trusts that they are inter vivos trusts, constituted by the will. “The whole basis of secret trusts is that they operate outside the will”.