“…. A gift to the Nation is a charitable gift, even if it is not required to be applied in reduction of the National Debt. Two examples will suffice. In Re Smith [1932] 1 Ch 153 the testator gave his residuary estate “unto my country England to and for – own use and benefit absolutely.” This court held that it was a valid charitable gi…”
“…t which is not itself a charity with an implied trust which limits the application of the property comprised in the gift to charitable purposes. In In re Smith [1932] 1 Ch 153 , a gift “unto my country England” was construed as a gift for the benefit of the inhabitants of England and, by analogy with the cases on gifts to a parish, t…”