Order With Reasons · Court of First Instance

CFI 041/2021 (1) Abraaj Investment Management Limited (In Official Liquidation) (2) Abraaj Capital Limited (In Official Liquidation) v (1) KPMG Lower Gulf Limited (2) KPMG (A Firm) (3) KPMG LLP

A reference record of CFI 041/2021, drawn from the decision's own text. It sets out who the parties were, who decided it, what the decision did and where to read it. It does not summarise the court's reasoning or offer advice on it.

Where cases like this arise in our work: DIFC Courts Litigation

At a glance

Claim numberCFI 041/2021
CourtDIFC Courts — Court of First Instance
DecisionOrder With Reasons
BeforeH.E. Justice Andrew Moran Kc
Date29 January 2026
Date of issue29 January 2026
Operative orders0
Numbered paragraphs16
Recitals4

Parties to CFI 041/2021

As the decision names them, with the role each appears in.

PartyRole
(2) Abraaj Capital Limited (In Official Liquidation)Claimants
(3) Kpmg LlpDefendants

Decisions in CFI 041/2021

The DIFC Courts have published 22 decisions under this claim number. The dates and types below are the court's own record of the sequence.

DateType
17 June 2021Order
19 June 2021Order
26 July 2021Order
19 January 2022Order
22 May 2023Order
8 September 2023Order
2 November 2023Order
14 November 2023Order
24 November 2023Order
22 February 2024Order
14 June 2024Order
19 June 2024Order
15 July 2024Order
19 July 2024Order
13 August 2024Order
10 October 2024Order
31 October 2024Order
11 November 2024Order
22 November 2024Order
27 November 2024Order
13 December 2024Order
29 January 2026Order

Sums named in the order with reasons

These figures appear in the text of the decision. They are reproduced as amounts only — what each relates to is set out in the judgment itself.

  • USD 400,000.00
  • USD 458,101.65
  • AED 1,400,003.64
  • USD 385,250.00

Authorities cited in CFI 041/2021

The decision refers to the following. They are listed as cited — what each was relied on for is set out in the decision itself.

Rules of the DIFC Courts applied

RDC 38.8, RDC 38.40 — see the RDC.

Records of DIFC Courts decisions heard in the same division around the same time. This decision cites no instrument we hold a record of, so these are listed by division and date rather than by shared authority.

  • CFI 002/2022 — Parking District Solutions LLC v (1) The Ritz Carlton Hotel Company
  • CFI 071/2022 — CFI 071/2022 Watson Farley & Williams (Middle East) LLP v Union Prop
  • CFI 054/2022 — CFI 054/2022 Eminent Trading & Services PTE. Ltd v Beaufond PLC
  • CFI 085/2020 — CFI 085/2020 AL Ahli Bank Of Kuwait K.S.C.P. v (1) Centurion Investm
  • CFI 054/2019 — CFI 054/2019 Larmag Holding B.V. v (1) First Abu Dhabi Bank PJSC (2)
  • CFI 083/2021 — CFI 083/2021 Fibertech Fibre Glass Product Tr. LLC v Mint Creative P

Primary source

Everything on this page comes from the decision itself. The link goes to the court that issued it.

  • CFI 041/2021 (1) Abraaj Investment Management Limited (In Official Liquidation) (2) Abraaj Capital Limited (In Official Liquidation) v (1) KPMG Lower Gulf Limited (2) KPMG (A Firm) (3) KPMG LLP — the decision as published DIFC Courts
  • DIFC Courts judgments & orders — the register this decision is listed in DIFC Courts

Acting on a court of first instance matter

This page is a record, not advice. If a matter of your own turns on the kind of question CFI 041/2021 dealt with, speak to us about the facts.

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