Fulltext Search

On 31 October 2023, Federal Law No. 51 of 2023 Promulgating the Financial and Bankruptcy Law (the Bankruptcy Law) was published in the United Arab Emirates (UAE) Official Gazette, repealing the prior federal law on bankruptcy (Federal Law No. 9 of 2016, the Prior Law) and significantly developing the bankruptcy regime in the UAE.

In this proceeding, the Full Court of the Federal Court considered three main issues:

  • whether certain on-lending arrangements gave rise to legitimate tax deductions for interest;
  • duties and liabilities of directors who were not directly involved in the impugned transactions; and
  • costs payable by a representative where claims were brought against the estate of a deceased director and the representative of that estate, in his own right.

Facts