Trustees should generally regard a wish letter as invested with confidentiality designed to be maintained, relaxed or abandoned as they judge best serves the beneficiaries and the administration of the trust -> moving towards a high level of discretion in the hands of T.
where B requests disclosure, T’s need to consider the exercise of that discretion, though they are not obliged to give a reason for not doing so (the letter is still confidential here). There are not obliged to give a reason for obscuring it.
if T’s apply to the court for directions as to whether to disclose a wish letter, then full disclosure of the letter must be made to the court, and this means that the court will have to determine whether and to what extent any relevant materials may be disclosed to the beneficiary or his legal representative -> ct will decide if the letter will be revealed.
in terms of determining whether to disclose or not, T’s may surrender their discretion to the court, ask the court to effectively ‘bless’ their refusal
the case may also be brought by B in a challenge to the negative discretion of the trustees, or B can seek to invoke an original discretion in the court
If T applies, then they will have to disclose their reasons – but if B applies then the Londonderry principle will entitle the trustees to decline to give reasons on the basis B has not challenged their fairness or honesty, as their reasoning is off-limits