. ▁Because ▁of ▁the ▁def ensive ▁strategy ▁implemented ▁by ▁the ▁Al lied ▁commander , ▁Lieutenant ▁General ▁Arthur ▁Per c ival , ▁most ▁of ▁the ▁British ▁ 1 8 th ▁Division ▁saw ▁little ▁or ▁no ▁action . ▁Per c ival ▁surrender ed ▁the ▁ 8 0 , 0 0 0 ▁British ▁and ▁Commonwealth ▁troops ▁at ▁Singapore ▁on ▁ 1 5 ▁February , ▁including ▁Beck with - Smith ▁and ▁his ▁division . ▁ ▁He ▁was ▁reported ▁just ▁prior ▁to ▁capture ▁as ▁being ▁' qu ite ▁und ist urbed ▁by ▁the ▁cal am ity , ▁continu ing ▁his ▁duties ▁even ▁when ▁the ▁roof ▁of ▁his ▁headquarters ▁was ▁burning ▁over ▁his ▁head . ▁ ▁In ▁August ▁ 1 9 4 2 ▁he ▁was ▁moved ▁to ▁Form osa ▁( now ▁Taiwan ) ▁along ▁with ▁Per c ival ▁and ▁all ▁the ▁senior ▁officers ▁from ▁Singapore . ▁ ▁Prior ▁to ▁his ▁being ▁sent ▁to ▁Form osa , ▁Beck with - Smith ▁sent ▁a ▁message ▁to ▁his ▁men , ▁ ▁On ▁ 1 1 ▁November ▁ 1 9 4 2 ▁M erton ▁Beck with - Smith ▁died ▁at ▁Kar en ko ▁Camp ▁of ▁di ph ther ia ▁as ▁a ▁prisoner ▁of ▁war . ▁A ▁report ▁in ▁The ▁Times ▁reported ▁that ▁the ▁official ▁Japanese ▁news ▁ag ency ▁said ▁Colonel ▁Robert ▁Hoff man ▁of ▁the ▁US ▁Army ▁was ▁with ▁him , ▁along ▁with ▁other ▁British ▁gener als , ▁when ▁he ▁died . ▁In ▁ 1 9 4 6 ▁the ▁Imperial ▁War ▁Gra ves ▁Commission ▁( now ▁the ▁Commonwealth ▁War ▁Gra ves ▁Commission )