Midland Bank Executor & Trustee Co Ltd v Yarners Coffee Ltd By his will a testator declared “I forgive and release to any person indebted to me all sums owing to me by them except such sums as shall be secured to me by mortgages or legal charges.â€ In answer to a circular sent to the shareholders of a company in which the testator was a shareholder, he had lent to the company £300 which had not been repaid at the time of his death:—