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LAST WILL AND TESTAMENT

Of William Edward Harrison, Architect  ·   England And Wales · Wills Act 1837 S.9

This is the Last Will and Testament (this "Will") of William Edward Harrison, of 28 Birchwood Close, Oxford, OX1 3BT, born on 1968-03-14, Architect, made on 2026-04-17. I am currently a married person and my spouse is Patricia Anne Harrison. I declare that I have the testamentary capacity required by the common law test in Banks v Goodfellow (1870) LR 5 QB 549 and that I make this Will freely and without duress.

I, William Edward Harrison, of 28 Birchwood Close, Oxford, OX1 3BT, born 1968-03-14, being of sound mind, memory and understanding, hereby revoke all former Wills, codicils and testamentary dispositions previously made by me. Where I have later acquired assets in any foreign jurisdiction I do not hereby revoke any testamentary document expressly limited to the devolution of those foreign assets; the formal validity of any such foreign disposition is preserved by the Wills Act 1963.

I appoint James Oliver Harrison (Son), of 7 Elm Street, Oxford, OX2 4PQ to be an executor and trustee of this Will (together with any co-executor appointed below, my "Executors"). I also appoint Laura Grace Harrison (Daughter), of 15 Oak Avenue, Oxford, OX3 7TL to act jointly with the first-named executor. If any executor named above predeceases me, renounces probate, fails to take up office or becomes unable or unwilling to act, I appoint Mr Edward Thompson (Thompson and Co Solicitors, SRA No. 512374), of 42 Cornmarket Street, Oxford, OX1 3EY as substitute executor in place of the first such executor to fail. In this Will words importing executors include the singular and the plural and (where the context admits) include personal representatives and trustees. Any professional executor (solicitor, accountant or trust corporation) who is a beneficiary or a partner in a firm engaged to administer my estate shall be entitled to reasonable remuneration under the Trustee Act 2000 s.29, which shall not be treated as a beneficial legacy. A trust corporation may charge in accordance with its published scale.

I confirm that I have the following children: Sophie Harrison (born 12 May 2016); Oliver Harrison (born 3 August 2019). In the event of my death while any of my children is a minor (under 18) and there is no surviving parent with parental responsibility, I appoint Claire Elizabeth Brooks (Sister), of 22 Maple Drive, Cheltenham, GL50 1HX as testamentary guardian of my minor children pursuant to section 5(3) of the Children Act 1989. If the guardian named above is unable or unwilling to act, I appoint Michael Harrison (brother) as substitute guardian. The share of any of my children who is a minor at my death shall be held by my Executors as trustees on bare trust pending attainment of majority at age 18, with the statutory powers of maintenance and advancement conferred by Trustee Act 1925 ss.31 and 32 (as amended by the Inheritance and Trustees' Powers Act 2014) and the general powers and statutory duty of care under the Trustee Act 2000.

I wish to be cremated in accordance with the additional arrangements (if any) set out below. Additional wishes: Simple humanist service at Oxford Crematorium; ashes scattered at Lyme Bay, Dorset; no flowers — donations to Oxfam in lieu. I expressly consent to the donation of my organs and tissue for transplantation, therapy, research, education or audit under the Human Tissue Act 2004, and direct my Executors to notify NHS Blood and Transplant of this consent. This express consent overrides any default "deemed consent" position under the Organ Donation (Deemed Consent) Act 2019. The wishes expressed in this clause are precatory only and do not bind my Executors in law (see Williams v Williams (1882) 20 Ch D 659), but I request that they are given such effect as is reasonably practicable.

My Executors shall first pay out of my estate all my just debts, reasonable funeral and testamentary expenses, and all Inheritance Tax (IHT) arising on my death in respect of property passing under this Will, applying my estate in the statutory order set out in Schedule 1, Parts I and II of the Administration of Estates Act 1925. IHT is chargeable under the Inheritance Tax Act 1984; the nil-rate band (currently £325,000, frozen to 5 April 2031 following the Autumn 2025 Budget extension) and, where my estate qualifies, the residence nil-rate band (currently £175,000, tapered for estates over £2 million, also frozen to 5 April 2031) shall be applied. Transfers to my surviving spouse or civil partner domiciled in the UK are exempt under IHTA 1984 s.18. My Executors are authorised to claim Business Property Relief, Agricultural Property Relief (each subject to the £2.5 million combined allowance under the 6 April 2026 reforms) and any available transferable nil-rate band from a pre-deceased spouse or civil partner under IHTA 1984 s.8A.

I give and bequeath the following specific gifts and pecuniary legacies, free of all taxes and without any abatement, so that any Inheritance Tax attributable thereto shall be borne by my Residuary Estate: My Omega Seamaster wristwatch to my son James Oliver Harrison; £5,000 to my friend David Clarke of 10 Park Road, Bristol BS6 5LN; my Steinway upright piano to my daughter Laura Grace Harrison. Where any specific or pecuniary gift in this clause is made to a child or remoter descendant of mine who predeceases me leaving issue who survive me by 30 days, the gift shall pass to such issue in equal shares per stirpes pursuant to section 33 of the Wills Act 1837. For any other beneficiary, the gift lapses into the Residuary Estate on the recipient's death or failure to survive 30 days. Where a specific gift is described by reference to an article or asset which has ceased to exist or to be owned by me at my death, the gift shall fail under the doctrine of ademption and shall not convert into a pecuniary legacy. Any gift to a witness to this Will, or to the spouse or civil partner of a witness, is void under Wills Act 1837 s.15; I have ensured that no attesting witness is a beneficiary.

I give £10,000 to Oxfam (Registered Charity No. 202918, England and Wales) for its general charitable purposes, free of all taxes. The receipt of the treasurer, secretary or other proper officer of the charity shall be a full and sufficient discharge to my Executors. If at my death the charity has ceased to exist, amalgamated with another body, or changed its name or objects, my Executors shall apply the gift (or direct its application) to such charity or charities with similar objects as they in their absolute discretion select, and the gift shall not fail by reason of uncertainty (the rule in Re Vernon's Will Trusts). Gifts to UK-registered charities are exempt from Inheritance Tax under section 23 of the Inheritance Tax Act 1984.

10% reduced-rate IHT planning. My Executors are directed, where practicable, to ensure that the aggregate gifts to UK-registered charities under this Will represent not less than ten per cent (10%) of my "net estate" calculated under paragraphs 2 to 7 of Schedule 1A IHTA 1984, so that my estate qualifies for the reduced 36% rate of Inheritance Tax (in lieu of the standard 40% rate) under section 7(2) and Schedule 1A IHTA 1984. My Executors are authorised to apply any available statutory mechanism (including a deed of variation under section 142 IHTA 1984 entered into within two years of my death) to achieve or preserve this result where it would benefit the residuary beneficiaries.

Subject to the payment of debts, taxes, funeral and testamentary expenses and any specific gifts, I give, devise and bequeath all the rest, residue and remainder of my real and personal estate of every kind and wherever situate (the "Residuary Estate") to my spouse, Patricia Anne Harrison, absolutely. For the avoidance of doubt the Residuary Estate includes after-acquired property, lapsed gifts (whether by disclaimer, failure of a prior gift or the 30-day survivorship condition) and any property subject to a general power of appointment exercisable by my Will.

If the gift of my Residuary Estate in the preceding clause fails wholly or partly because the primary beneficiary predeceases me, fails to survive me by 30 days, disclaims or the gift is void for uncertainty, the Residuary Estate (or the failing part) shall instead pass to my children James Oliver Harrison and Laura Grace Harrison in equal shares, with issue per stirpes absolutely. This is my expressed contrary intention for the purposes of the partial-intestacy rules in the Administration of Estates Act 1925 and prevents a partial intestacy under the Inheritance and Trustees' Powers Act 2014.

Notwithstanding the bare trust referred to in the Guardian clause above, the share of any of my children who has not attained the age of 21 years at my death shall be held by my Trustees on contingent trust for that child until he or she attains that age, with the income and capital powers set out below. If a child predeceases me, or fails to attain the contingency age, that child's share shall pass to such of his or her issue as survive and attain the same age in equal shares per stirpes, or in default of any such issue, to my other children equally on the same terms. My Trustees shall have the full statutory power of advancement under section 32 Trustee Act 1925 (as amended by the Inheritance and Trustees' Powers Act 2014), exercisable over the whole of any beneficiary's presumptive share, and the full statutory power of maintenance under section 31 (as amended), exercisable from any income arising prior to the contingency being satisfied.

Any beneficiary under this Will (whether named individually, by class or by description) who does not survive me by 30 clear days shall be treated for all purposes of this Will as having predeceased me, and the gift to that beneficiary shall lapse and fall (i) under the substitution provisions of this Will where applicable, or (ii) failing that, into the Residuary Estate. This clause displaces the statutory presumption of survivorship in section 184 of the Law of Property Act 1925 (commorientes) in relation to any common-disaster scenario, and prevents quick succession through a beneficiary who survives me by only a short period (with consequent IHT quick-succession relief under section 141 IHTA 1984 being the only mitigation). The 30-day period is the established Law Society precedent and provides a balanced window for testing both survival and capacity.

(a) Transferable Nil-Rate Band — investigate. My Executors are directed to investigate whether any unused nil-rate band is available from any pre-deceased spouse or civil partner under section 8A IHTA 1984 and, if so, to claim it on form IHT402 within the statutory window.

(b) Residence Nil-Rate Band (RNRB). My Executors are directed to claim the residence nil-rate band of currently £175,000 under sections 8D-8M IHTA 1984, my qualifying residential interest passing to my direct lineal descendants under this Will. Where my net estate exceeds the £2,000,000 taper threshold (section 8FA IHTA 1984), the RNRB tapers at £1 for every £2 in excess. My Executors are also directed to consider claiming the transferred RNRB of any pre-deceased spouse or civil partner on form IHT436.

(c) Business Property Relief (BPR). My estate includes "relevant business property" within the meaning of sections 103-114 IHTA 1984. The qualifying business property comprises: 100% shareholding in Harrison Architects Ltd (incorporated 2 January 2015, company no. 09445812), a trading architecture practice. My Executors are directed to claim BPR in accordance with the rules in force from 6 April 2026: (i) a £2,500,000 combined BPR/APR allowance applies, on which 100% relief is available for qualifying unquoted trading-company shares and qualifying business interests; (ii) the rate falls to 50% on the value of qualifying property exceeding the £2.5 million allowance; (iii) shares admitted to trading on AIM and other "not listed on a recognised stock exchange" markets attract relief at 50% only on their full value (and do not benefit from the £2.5 million allowance); (iv) any unused part of the £2.5 million allowance is transferable to my surviving spouse or civil partner. My Executors are to maintain the two-year qualifying ownership period under s.106 IHTA 1984 and may elect to pay IHT on qualifying business property by ten equal annual instalments, interest-free, from 6 April 2026.

(e) Two-year deed of variation. My beneficiaries are at liberty, within two years of the date of my death, to enter into a deed of variation under section 142 IHTA 1984 redirecting any benefit they receive under this Will, which shall be read back into my estate for IHT purposes.

(f) Pension assets — 6 April 2027 reform. I direct my Executors to note that, from 6 April 2027, most unused defined-contribution pension funds and pension death benefits (other than dependant's scheme pensions and death-in-service benefits) will be brought into the deceased's estate for Inheritance Tax purposes under HMRC's announced reform (HMRC Policy Paper, October 2024 as updated July 2025). If my death falls on or after that date, my Executors are to: (i) include my unused pension funds in my estate IHT calculation; (ii) liaise with my pension scheme administrator(s) so that they may pay any IHT directly to HMRC where elected; (iii) consider whether the nominated death-benefit recipient under each pension scheme aligns with the testamentary scheme of this Will, and whether a fresh expression of wishes is appropriate.

I give my pets (Labrador "Bramble" (born 2021) and tabby cat "Winston" (born 2019)), together with a pecuniary legacy of £2,000 for the lifetime maintenance of the animal(s), to My daughter Laura Grace Harrison, absolutely. If no such person is able or willing to accept them, my Executors are authorised to place them with an established UK-registered animal-welfare charity (such as the RSPCA, Dogs Trust or Cats Protection). A purpose trust for the welfare of animals is one of the few permitted exceptions to the rule against unenforceable purpose trusts (see Re Dean (1889) 41 Ch D 552; Pettingall v Pettingall (1842)), but this clause is drafted as a gift of the animals to a human beneficiary together with a precatory request as to their care, avoiding any uncertainty.

In respect of my digital assets — including email accounts, social-media profiles, cloud storage, cryptocurrency wallets and seed phrases, loyalty-programme balances, digital purchases (films, music, e-books), domain registrations and online business accounts — my wishes are: Close Facebook and Instagram accounts; preserve iCloud photo library for children; transfer Bitcoin held in Ledger hardware wallet (seed phrase in solicitor safe, ref TH-5821) to Residuary Estate.

Access mechanism. my login credentials, recovery codes and any cryptocurrency seed phrases are deposited in a sealed envelope held by my solicitor under reference noted in my Letter of Wishes.

Executor authorisation. My Executors are authorised, to the extent permitted by applicable platform terms of service and the Computer Misuse Act 1990, to access, preserve, transfer, archive or close any of my online accounts and digital assets, and to instruct specialist digital-legacy providers as they consider necessary.

Cryptocurrency and digital property. Cryptocurrency and other digital tokens held in self-custody wallets (whether hardware wallets, software wallets or exchange-custodied accounts) pass under English law as a chose in action / intangible personal property forming part of my estate, in accordance with the analysis in AA v Persons Unknown [2019] EWHC 3556 (Comm) and the Law Commission's Digital Assets Report (June 2023).

Without prejudice to the gift of my Residuary Estate or any specific business-related legacy above, my wishes concerning the continuation or disposal of my business interests are: Continue Harrison Architects Ltd for up to 12 months; offer shares to my business partner Sarah Mills under the cross-option agreement dated 4 June 2022; claim Business Property Relief. My Executors are authorised: (i) to continue to carry on any business in which I held an interest at my death for such period as they consider expedient for its proper realisation, having regard to the duty of care in section 1 Trustee Act 2000; (ii) to employ such persons and instruct such professional advisers (accountants, business brokers, valuers, solicitors) as may be necessary; (iii) to claim Business Property Relief under sections 103-114 IHTA 1984 and any other available statutory relief; (iv) to exercise any vote, option, pre-emption right or buy-out provision arising under any shareholders' agreement, partnership agreement, articles of association or cross-option arrangement in force at my death.

I have prepared a separate Letter of Wishes (reference Letter of Wishes ref TH-5821-LoW dated 17 April 2026 (with Schedule of Assets and Digital Credentials envelope)) kept alongside this Will. The Letter of Wishes is intended to guide my Executors and Trustees in the exercise of any discretion conferred by this Will — including the discretionary trust for minor children (if any), the choice of charity in the event of a failed charitable bequest, the disposal of digital assets, and the care of any pets. The Letter of Wishes is precatory only and does not bind my Executors or Trustees in law; it does not form part of my Will and is not subject to the formalities of the Wills Act 1837. My Executors and Trustees are nevertheless requested to give effect to the Letter of Wishes so far as is consistent with their fiduciary duties and with the express terms of this Will.

I expressly declare that this Will is not a mutual will and that no binding contractual undertaking exists or has existed between me and my spouse (Patricia Anne Harrison) or any other person, whereby either of us is constrained from revoking or altering our respective testamentary dispositions. I retain the full and unfettered right to revoke, alter or replace this Will at any time during my lifetime. The doctrine of mutual wills (see Re Cleaver [1981] 1 WLR 939; Re Dale [1994] Ch 31) and any related constructive trust over my estate are expressly disapplied.

This Will applies to all my assets wherever situate, the formal validity of which is preserved by the Wills Act 1963 for any jurisdiction in which I am habitually resident or a national, or in which the relevant immovable property is situated. My Executors are authorised to instruct local counsel in each jurisdiction in which I hold assets, to obtain resealing or ancillary grants of representation, to register foreign-currency probate values, and to remit net proceeds to the United Kingdom for distribution. Where assets are situated in a jurisdiction party to the EU Succession Regulation (Brussels IV, EU 650/2012, which the United Kingdom did not adopt), the testator's habitual residence at the date of death generally determines the applicable succession law — my Executors are directed to take advice on the operation of the Regulation in respect of any EU assets.

The Standard Provisions of the Society of Trust and Estate Practitioners (3rd Edition, published 2 November 2023) shall apply to this Will and to any trust arising under it. The Special Provisions of those Standard Provisions are not incorporated unless expressly named in a separate written instrument signed by me. The STEP Standard Provisions supplement the administrative powers, charging entitlements, indemnities and conflict-management rules contained in this Will and in the Trustee Act 1925, Trustee Act 2000 and Trusts of Land and Appointment of Trustees Act 1996; in the event of any conflict between an express provision of this Will and the STEP Standard Provisions, the express provision of this Will shall prevail. The STEP Standard Provisions are designed for use in wills and trusts governed by the law of England and Wales (confirmed for use by the Probate Registrar by circular dated 26 September 2023); their incorporation here is consistent with the choice of governing law set out below.

I acknowledge that the temporary regime permitting remote (video-link) witnessing of wills under the Wills Act 1837 (Electronic Communications) (Amendment) (Coronavirus) Order 2020 (SI 2020/952), originally introduced for the COVID-19 emergency, was extended by the Wills Act 1837 (Electronic Communications) (Amendment No. 2) Order 2022 (SI 2022/18) and finally expired on 31 January 2024. Accordingly, this Will has been executed in compliance with the unamended formalities of section 9 of the Wills Act 1837: (a) in writing on a tangible signed in my presence by both witnesses on the same physical occasion (no video link, no electronic signature); and (d) attested and signed in my presence by each witness in turn. I confirm that no electronic, remote-video, or AI-witnessed execution mechanism has been used. The Will I have signed is an original wet-ink instrument and the two witnesses are independent of any beneficiary and the spouse / civil partner of any beneficiary, so that no gift fails under Wills Act 1837 s.15.

I declare that, for the purposes of this Will, all digital assets owned by me at my death — including (without limitation) cryptocurrency, non-fungible tokens (NFTs), tokenised securities, in-game items, digital art files, domain registrations, online business goodwill, social-media handles and online-shop inventories — form part of my estate as personal property in their own right. I rely on the analysis of the High Court in AA v Persons Unknown [2019] EWHC 3556 (Comm) and the Court of Appeal in Tulip Trading Ltd v Bitcoin Association for BSV [2023] EWCA Civ 83, the Law Commission's "Digital Assets" final report (Law Com No 412, June 2024), and the Property (Digital Assets etc) Bill 2024-25 currently before Parliament (which, if enacted, will codify the existence of a "third category" of personal property in addition to choses in possession and choses in action). My Executors are authorised to take possession of, transfer, sell or convert any such digital asset. Where private keys, seed phrases or recovery codes are required, the access mechanism set out in any Digital Assets clause above (or in my Letter of Wishes) governs; the absence of disclosed credentials does not defeat my title to the underlying property. The taxable value of any cryptocurrency is determined for IHT purposes by reference to HMRC Cryptoassets Manual (CRYPTO22000 et seq.) at the date of my death.

I have given separate consideration to my obligations under the Inheritance (Provision for Family and Dependants) Act 1975 in respect of every person who would qualify as an applicant under section 1(1). The provision I have made above is what I consider, having regard to section 3 guidelines, to be reasonable financial provision in all the circumstances; my Executors should resist any 1975 Act claim that conflicts with this testamentary scheme. In doing so, my Executors are directed to rely on the Supreme Court's decision in Hirachand v Hirachand [2024] UKSC 43 (Lord Briggs and Lord Stephens, 18 December 2024), which holds that any success-fee uplift payable by a 1975 Act claimant under a Conditional Fee Agreement (CFA) is not recoverable as part of "reasonable financial provision". Any negotiation or settlement of a 1975 Act claim against my estate must therefore proceed on the footing that the claimant's CFA success fee remains a private liability and shall not be included in any award or compromise sum borne by the estate. The standard six-month time limit under section 4 IPFDA 1975 from the date of grant continues to apply.

I declare, for the purposes of any probate challenge or contentious proceedings concerning the authorship and meaning of this Will, that:

(a) Substantive testamentary intent. Every substantive testamentary decision recorded in this Will (the identity of my Executors, guardians, beneficiaries, the specific gifts, the trust mechanism, the IHT-planning elections and the protective overlays) is my own personal and considered choice, made in the exercise of my testamentary freedom while of sound disposing mind under Banks v Goodfellow (1870) LR 5 QB 549.

(b) Use of AI-assisted drafting tools. Where any generative-AI tool, large-language-model assistant or automated will-drafting platform has been used in the preparation of this Will, such use has been limited to (i) presenting standard clause templates, (ii) statutory cross-referencing and (iii) clerical drafting assistance. No clause of this Will has been generated and adopted on a "solely automated" basis without my meaningful human review and approval, consistent with Article 22 of the UK GDPR and the Civil Justice Council Guidance on Artificial Intelligence in Litigation (2024 update).

(c) Verification. Before signing, I (or my solicitor on my behalf) have verified the accuracy of each statutory reference and case citation in this Will against authoritative sources. Hallucinated or fabricated authorities are not relied upon.

(d) Permitted reliance. Nothing in this clause is intended to invalidate or restrict the use of professional document-assembly software, electronic typesetting, spell-checkers or routine word-processing tools, none of which constitute "automated decision-making" within Article 22 UK GDPR.

(a) Survivorship. Any beneficiary who fails to survive me by 30 clear days shall be treated as having predeceased me.
(b) Charging clause. Any of my Executors or trustees who is engaged in any profession or business shall be entitled to charge for work done by themselves or their firm in the administration of my estate under Trustee Act 2000 s.29.
(c) Apportionment. The statutory rules in the Apportionment Act 1870 shall not apply to my estate; income received shall belong to the period in which it is received.
(d) Section 18A Wills Act 1837. Where any former spouse or civil partner is named in this Will, and our marriage or civil partnership has been dissolved or annulled before my death, the gift or appointment to that person shall take effect as if that person had died on the date of dissolution or annulment, save to the extent a contrary intention is expressed.
(e) Indemnity. My Executors and trustees shall not be liable for any loss, except one arising from their own fraud or wilful default. They shall have the benefit of any indemnity contained in the general law and, in particular, shall be entitled to rely upon legal and tax advice from duly qualified practitioners.
(f) Powers. My Executors and trustees shall have all the powers conferred by the Trustee Act 1925, Trustee Act 2000 (investment, delegation, nominees), Trusts of Land and Appointment of Trustees Act 1996 and all other enactments and rules of law for the time being in force, which shall apply to the widest extent permitted by law.

I have considered the provision I have made in this Will for my family members and dependants and declare that it is a proper exercise of my testamentary freedom. This Will does not exclude the statutory right of any person within section 1 of the Inheritance (Provision for Family and Dependants) Act 1975 to apply to the court for an order for reasonable financial provision out of my estate, but I consider that the provision made is reasonable in all the circumstances. Any such application must be issued within six (6) months from the date on which a grant of representation is first taken out (IPFDA 1975 s.4).

I declare that I am domiciled in England and Wales at the date of this Will. This Will and all dispositions made under it shall be governed by and construed in accordance with the laws of England and Wales. The formalities of this Will comply with section 9 of the Wills Act 1837: this Will is in writing, signed by me in the presence of two independent witnesses both present at the same time, and each witness attests and signs in my presence.

SIGNED by the above-named William Edward Harrison as and for his/her Last Will and Testament in our joint presence and attested by us in his/her presence and in the presence of each other, all being present at the same time, pursuant to section 9 of the Wills Act 1837. No witness to this Will, nor the spouse or civil partner of any witness, is a beneficiary under this Will (Wills Act 1837 s.15).