‘For us it’s about identifying the appropriate vehicle to use to get effective philanthropic delivery,’ says Clive Cutbill, international risk and compliance director at Withers. Cutbill advises clients on ‘proper investment of funds within the vehicle and the targeting of where the money goes’. He retains a separate consultancy that instructs on legal structures within the charitable context. ‘We are increasingly seeing people not setting up their own foundations because [of] administrative high [costs],’ he says, noting Donor Advised Funds (DAFs) are often the solution. But he points out that these are still having to ‘pitch themselves’ , despite banking intermediaries and their clients’ recognition of their benefits.