It depends upon the wording of the gift.
In some wills, the gift is to the trustees beneficially with a non-binding wish that they be distributed in accordance with the testator’s intentions. Technically any undisposed off items then belong to the trustees, although they could exercise their discretion to pass such items to the residuary legatees.
Where the executors are individuals such a provision should not cause too many issues. However, if the trustee is , or includes, a corporate entity challenges arise as the company having been gifted the chattels cannot just part with them - any distributions of company property is subject to the limitations of the Companies Acts – see Re Stirling (deceased), Union Bank of Scotland Ltd v Stirling and others [1954] Ch D 113. As a corporate receipt, the chattels legacy might also be subject to corporation tax.
Paul Saunders FCIB TEP
Independent Trust Consultant
Providing support and advice to fellow professionals