Sulim Yamadayev, the Chechen separatist turned battalion commander for the Russians, reportedly survived 19 attempts on his life before moving to Dubai, thought to be his retirement from a violent past. He died four months later.
Sulim Yamadayev, the Chechen separatist turned battalion commander for the Russians, reportedly survived 19 attempts on his life before moving to Dubai, thought to be his retirement from a violent past. He died four months later.
Sulim Yamadayev, the Chechen separatist turned battalion commander for the Russians, reportedly survived 19 attempts on his life before moving to Dubai, thought to be his retirement from a violent past. He died four months later.
Sulim Yamadayev, the Chechen separatist turned battalion commander for the Russians, reportedly survived 19 attempts on his life before moving to Dubai, thought to be his retirement from a violent pas

Sulim Yamadayev, a killer and a golden gun


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DUBAI // Even as the two men convicted of taking part in the assassination of the former Chechen warlord Sulim Yamadayev in Dubai have languished in jail until their recent good fortune, other players alleged to have had a greater role in the murder have remained free men with very public lives.

MH, a horse groom for the Chechen president, Ramzan Kadyrov, and MJ, 32, a Tajik national, had their life sentences reduced to three years following a pardon by the dead man's family.

The entire story reads like Dubai's own John le Carre mystery and opens with Yamadayev being shot to death in the basement car park of his Jumeirah Beach Residence building on March 28 last year in an assassination that was thought to have been politically motivated.

Jumping forward to testimonies presented in court during the trial and to prosecutors, police officers claimed the defendants revealed the involvement of Mr Kadyrov and Adam Delimkhanov, a deputy of the Russian state parliament, or Duma.

Dubai Police have flagged seven red Interpol warrants for the remaining suspects, who include Mr Delimkhanov, still a key suspect.

More damning still are the words of one police investigator who told prosecutors that MH had confessed that he had full knowledge of the plot after he said he heard Adam Delimkhanov speak ill of Yamadayev, saying: "He must die."

The Yamadayev family's pardons throw open the question of who might still be brought to justice for the assassination, but Dubai Police are adamant that justice be done.

Presiding Judge Mahmood al Shinawi, of the Dubai Court of Appeals, and his co-chairs, Judge Saeed Salim Bin Sarm and Judge Abdallah al Motawa, said yesterday the decision to reduce the sentences was reached after the family presented their pardon to them. "The court upheld the convictions of the two defendants but took into account the pardon," Judge al Shinawi said.

MH and MJ had been sentenced to life by the lower court in April for aiding and abetting the premeditated murder of Yamadayev. They were also convicted of possessing an unlicensed weapon, a gold-plated 9mm Stechkin APS, thought to be the weapon that killed the victim.

In the courtroom, MH's wife prayed and thanked God after the verdict. She told The National: "I'm very happy. I cannot say anything right now to express my feelings."

The evidence against her husband and his accomplice was strong. A Dubai police first lieutenant told prosecutors that MJ confessed to agreeing to aid and abet the murder when in early March he was offered $100,000 (Dh367,000) by two men named Salman and Torpal. According to court documents, MJ told officers that he was requested by Salman to rent a car in order to tail Yamadayev. After a few days, MJ claimed that he was introduced to a person named Ramzan - believed to be Mr Kadyrov - and a second person named Zulimkhan.

He told officers that on the day of the murder, he and Salman went to the Jumeirah Beach Residence (JBR) block where Yamadayev lived and scouted the location for a few hours. The two then went to a cafe and waited. MJ told officers that Salman spotted Yamadayev's car passing and informed Ramzan.

After his return to his flat, MJ said that he received a call from Salman instructing him to take Zulimkhan to the airport. He claims to have spoken with Zulimkhan on the way and asked him if the operation was successful, which Zulimkhan confirmed. MJ then claimed to have driven Ramzan and Torpal to the airport later that day.

Investigators said MH told them that he participated in tailing Yamadayev on the day of his arrival in Dubai to his house in JBR with Adam Delimkhanov and a Chechen man.

He said that he, Mr Delimkhanov and his Chechen partner, surveyed the basement parking of JBR for 45 minutes, noting the space that was provided for Yamadayev's car. Investigators said MH said that later that day Mr Delimkhanov took a briefcase from him and returned it the next day, telling him to hold on to it until he contacted him again. Investigators testified that MH claimed to open the case out of curiosity and found the golden 9mm Stechkin APS pistol with a full magazine.

Later, MH claimed that he received a call from Mr Delimkhanov, who asked him to send a text message giving the location of Yamadayev's building. He also claimed that he was told by Mr Delimkhanov that he would receive a call from someone to whom he would deliver the gun. MH said that when he received the call from Mr Delimkhanov's associate, a Russian man, he retrieved the gun from a hiding place and handed it over to the Russian.

The Yamadayev family presented to court on November 10 their letter of pardon. The National was given a copy of the letter, which stated "the family relinquished their right to retributive punishment in any criminal or civil claim related to the case, and are not pursuing any financial compensation or blood money from anyone involved, including suspects still sought by Interpol".

Yamadayev timetable

December 2008 -January 2009 Sulim Yamadayev moves to Dubai and lives with his wife and six children at the Jumeirah Beach Residence Complex.

January 2009 High-profile Chechen delegation, including the Chechen president Ramzan Kadyrov and wanted suspect Adam Delimkhanov, are in Dubai.

March 28, 2009 Sulim Yamadayev is shot three times and killed in the basement of his JBR apartment building.

April 2009 M H and M J are arrested by Dubai Police.

August 31, 2009 M H and M J appear in the Dubai Criminal Court of First Instance and deny the charges of aiding and abetting a premeditated murder, and illegal gun possession before presiding Judge Hamad Abdel Latif.

April 12, 2010 M H and M J are convicted of aiding and abetting the murder, and illegal gun possession.

May 25, 2010 M H appears before the Dubai Court of Appeal and denies the charges.

June 22 2010 M J appears before the Dubai Court of Appeal and also denies the charges against him.

August-September 2010 Yamadayev family signs pardon letter after negotiations with the defendant's lawyers.

November 10 2010 Court is informed and presented with pardon.

December 22 2010 Court reduces sentence from life to three years after it takes into account family pardon.

Ten tax points to be aware of in 2026

1. Domestic VAT refund amendments: request your refund within five years

If a business does not apply for the refund on time, they lose their credit.

2. E-invoicing in the UAE

Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption. 

3. More tax audits

Tax authorities are increasingly using data already available across multiple filings to identify audit risks. 

4. More beneficial VAT and excise tax penalty regime

Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.

5. Greater emphasis on statutory audit

There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.

6. Further transfer pricing enforcement

Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes. 

7. Limited time periods for audits

Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion. 

8. Pillar 2 implementation 

Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.

9. Reduced compliance obligations for imported goods and services

Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations. 

10. Substance and CbC reporting focus

Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity. 

Contributed by Thomas Vanhee and Hend Rashwan, Aurifer

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Fund-raising tips for start-ups

Develop an innovative business concept

Have the ability to differentiate yourself from competitors

Put in place a business continuity plan after Covid-19

Prepare for the worst-case scenario (further lockdowns, long wait for a vaccine, etc.) 

Have enough cash to stay afloat for the next 12 to 18 months

Be creative and innovative to reduce expenses

Be prepared to use Covid-19 as an opportunity for your business

* Tips from Jassim Al Marzooqi and Walid Hanna

The biog

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The biog

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