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Clive Cutbill CO NSU LTANT LO NDO N +44 20 7597 6095 clive.cutbill@withersworldwide.com Clive is a consultant to the charities and philanthropy team. Clive joined Withers as a partner in September 2000, having previously been a partner in another international law rm based in London. As a member of the Charities Team, Clive led Withers global philanthropy practice until June 2013, advising both charities and donors in relation to tax-ef cient giving and funding and providing advice on charity governance and operational issues. He then became the rm s International Risk and Compliance Director, and a full-time member of its global senior management team, but continued to provide consultancy on charity and philanthropy matters to the Charities Team and its clients. Following his retirement from that role at the end of June 2018, he re-joined the Charities Team as a consultant. Clive founded, and was the initial chair of, the STEP Philanthropy Advisors Special Interest Group and was also a member of the working party set up by HM Revenue & Customs to review the Substantial Donor Rules which led to their replacement with the Tainted Charity Donations Rules. He has been a trustee or committee member of a variety of different types of charity during his career. Clive was the rm s nominated of cer for money-laundering reporting purposes from 2002 to 2018 and, as chair of the STEP Anti-money Laundering Task Force, was involved in discussions with HM Treasury, MEPs, the European Commission and the Financial Action Task Force of the OECD regarding the ght against money laundering and terrorist nancing. In the latter role, he was a recipient of an outstanding achievement award at the STEP 2007 Private Client Awards for his role in securing key amendments to the Money Laundering Regulations 2007 at draft stage. Even before he moved to a management role, Clive s combination of knowledge and experience in the elds of trust and charity law, on the one hand, and money laundering and terrorist nancing issues, on the other, was described as unique. He has regularly been ranked in publications such as Chambers and Partners and The Legal 500, Chambers and Partners 2015 describing him as heavily involved in the establishment of US/UK dual-quali ed charitable structures, as well as advising on tax-ef cient and funding issues for an array of charities and donors. He is recognised for his expertise in the area of money-laundering prevention. His spell as International Risk and Compliance Director has since further broadened his experience, so that he now also advises clients with no other connection to the Charities Team on risk and compliancerelated issues. TRACK RECORD Advised a number of foreign charitable bodies, including US and other foreign universities, in relation to English charity and related tax law issues, including obtaining recognition for a non-uk entity as a charity for UK tax purposes. Establishment of US/UK dual-quali ed charity structures both for institutions and for donors exposed to both UK and US tax and other issues relating to cross-border charitable giving. Provided practical and authoritative advice in relation to issues where charity and philanthropy, on the one hand, and compliance issues, including money laundering and terrorist nancing issues on the other, inter-relate. ADMIS S ION S England and Wales, 1985 PUBLICATION S Handbuch des Internationalen Stiftungsrechts (Zerb Verlag, 2007), English chapter, co-collaborator with German lawyers International Charitable Giving, (Oxford University Press, 2012), Money Laundering and Terrorist Financing issues chapter, author; coeditor with Alison Paines and Murray Hallam Practical Trust Precedents, and Practical Will Precedents, Sweet & Maxwell, editor

Charities Manual, Governance chapters, Tolley MEMBERS H IPS Society of Trust and Estate Practitioners City of London Law Society TALKS Charity Law Association Compliance: What Happens When Things Go Wrong?, 26th Oxford Offshore Symposium, Oxford September 2016 Philanthropy, 26th Oxford Offshore Symposium, Oxford September 2016 Charities and Anti-Money Laundering, STEP Global Congress, Amsterdam July 2016 Risk: Why Compliance Matters, Syracuse University Law in London Program, London - June 2016 English Solicitors and Escrow Arrangements, Milan Notaries Meeting, Milan - January 2016 Speci c Uses of Charities in the Onshore World, 25th Oxford Offshore Symposium, Oxford - September 2015 Compliance: What Happens When Things Go Wrong?, 25th Oxford Offshore Symposium, Oxford - September 2015 Sanctions 1 year on: A review of practical issues and challenges that have arisen over the past year, British Russian Law Association London - June 2015 Philanthropy in the Global Village, STEP Global Congress, Miami - November 2014 Speci c Uses of Charities in the Onshore World, 24th Oxford Offshore Symposium Oxford - September 2014 Compliance: What Happens When Things Go Wrong?, 24th Oxford Offshore Symposium Oxford - September 2014 The Use of Trusts in Philanthropy: An International View, STEP Italy Florence - November 2013 Crossborder Charitable Giving, International Tax Planning Association Conference Florence - November 2013 Speci c Uses of Charities in the Onshore World, 23rd Oxford Offshore Symposium Oxford - September 2013 Cross Border Giving; Challenges and Issues UK and CH, Philanthropy Impact Zurich - April 2013 Philanthropy: Issues and Opportunities for STEP Members, STEP London Central, London - March 2013 The Philanthropy Programme: The Business of Advice, EAPG /STEP London - January 2013

Issues in International Philanthropy, STEP Geneva, Geneva - December 2012 Charities in the onshore world, 22nd Oxford Offshore Symposium, Oxford - September 2012 Cross-border charity issues, Syracuse University Law in London Program, London, June 2012 Philanthropy advice: is the business model right for your clients?, EAPG/STEP Philanthropy Programme, London - February 2012 Cross-border giving problems and solutions, STEP Global Trends in Giving Conference, London - December 2011 The tax treatment of NPOs in other countries and Tax incentives for donors: how it works in other countries, CAF Russia Conference, Moscow - September 2011 The uses of charities in the onshore world, 21st Oxford Offshore Symposium Oxford -September 2011 Philanthropy and the 2011 Budget, Charity Tax Group AGM, London - May 2011 Seeking disclosure: how to come clean in an increasingly transparent world, Withers seminar, London - March 2011 The old world and the new: Recent tax and regulatory changes, Withers seminars, Geneva and Zurich - February 2011 Charities Review of the Year, Association of NHS Charities Review of the Year London - January 2011 Potential legal and due diligence issues - How not to get lost in translation, EAPG/Philanthropy Bridge Foundation Conference, London - January 2011 Issues in international philanthropy, The Society of British Argentine Lawyers, London - November 2010 Gift Aid Inform or Reform, EAPG Roundtable, London - July 2010 Speci c uses of charities in the onshore world, 20th Oxford Offshore Symposium, Oxford - September 2010 Identifying Bene cial Owners in Trusts, Law Society Anti-Money Laundering Conference, London, June 2010 Philanthropy as part of Wealth and Succession Planning, CAF Philanthropy Foundation School, Heidelberg - May 2010 Governing and Managing your Philanthropy, CAF Philanthropy Foundation School, Heidelberg - May 2010 Cross-border giving post Finance Act 2010, EAPG Roundtable, London - April 2010 International Philanthropy, Dixcart seminar, London - April 2010 Rationalisation of Trusts, Association of NHS Charities Review of the Year, London - February 2010 Recent Tax Issues, Association of NHS Charities Review of the Year, London - February 2010 Moneybox Live, BBC Radio 4 - December 2009

Philanthropy Advisors: Bridge or Barrier?, EAPG Roundtable London - February 2010 Philanthropy and the Wealth Advisor, EAPG Annual Conference, London, November 2009 Philanthropy Advisors: Bridge or Barrier?, EAPG Roundtable, London - June 2009 The Shifting World of European Philanthropy, EAPG Roundtable, London - April 2009 The UK/US Dual Quali ed Structure What is it, why is it needed and how it works, Ivy League Development Of cers, New York - March 2009 The Business of Philanthropy, STEP Northern Ireland Branch, Belfast - March 2009 Money Laundering and Terrorist Financing, Charities Internal Audit Network, London - January 2009 Removing the Obstacles to Cross-Border Giving, Tolleys Philanthropy and Social Investing Summit, London - December 2008 Looking Beyond the UK: High Level Charitable Giving from the US, Europe and Offshore Jurisdictions, and Philanthropy and the Wealth Advisor: Integrating Philanthropy into your service to high net worth clients, EAPG Annual Conference, London - November 2008 World Taxation Practice of Private Foundations and Philanthropy, CAF Philanthropy School, Moscow - November 2008 Community Philanthropy, Community Foundation for Greater Manchester, Manchester - October 2008 Transatlantic Giving, STEP Philanthropy Symposium, London, September 2008 Speci c Uses of Charities in the USA and England, 18th Oxford Offshore Symposium, Oxford - September 2008 Setting Effective Policies for Customer Due Diligence, Anti-Money Laundering Compliance for Law Firms Conference, London - June 2008 Effective structuring for Family Philanthropy, Withers Family Of ce Roadshow, Zurich, Geneva and Milan - May 2008 Cross Border Giving, Lexis Nexis Charity Taxes Conference, London - March 2008 Examining Money Laundering Policies for Charities, Lexis Nexis Charity Taxes Conference London - March 2008 EDUCATION University College London, LL.B (Hons) Law LAN GUAGES ENGLISH DATES JOINED: 2000 RECOGN ITION

2017 Spears 500 Top Recommended 2016 Chambers UK - Leading individual 2015 Chambers UK - Ranked In Leading Individual 2014 Chambers UK Leading individual 2013 Super Lawyers UK 2013 Chambers Leading Individuals 2012 Chambers Ranked In UK London 20 OLD BAILEY, LONDON, EC4M 7AN