The family and friends of architect Zaha Hadid have been locked in a bitter legal battle for control of her £67 million (Dh320 million) fortune she left in her will.
The Baghdad-born architect, who designed buildings including the London Aquatics Centre and Abu Dhabi’s Sheikh Zayed Bridge, died in a heart attack aged 65 in March 2016. She lived in Britain and never married or had children.
The majority of her fortune was placed into a trust controlled by four executors: her former business partner Patrik Schumacher, niece Rana Hadid, stained-glass artist friend Brian Clarke and British Conservative peer Lord Palumbo.
Mr Schumacher is now looking to remove the other three executors to take sole control of the fortune, after claiming they had been treating him with “unjustified hostility” since he made a speech in 2016 advocated abolishing social housing in city centres and selling off most of London’s Hyde Park for housing developments.
The architect was lambasted for his speech in Berlin. London Mayor Sadiq Khan said he was “plain wrong” and the speech caused the other executors to “distance themselves from him” and “preserve the Hadid brand”.
London’s High Court heard that Ms Hadid, Lord Palumbo and Mr Clarke denied having any personal dislike of Mr Schumacher, but that their relationship with Mr Schumacher was a “difficult” one. Although the three said the relationship had not “irretrievably broken down”, they said that if an executor of the Hadid estate had to be removed, it would be Mr Schumacher.
Richard Wilson QC, representing Mr Schumacher, said in court documents that other executors had “improperly allowed their personal animosity towards and resentment of Mr Schumacher to influence their decision making” since his Berlin speech.
Mr Schumacher claims the trio acted with 'unjustified hostility' to exert more control over Zaha Hadid Ltd at board level, as well as moving £4.5 million out of the company and into another part of the estate.
Mr Wilson told the court that ill-feeling from the trio towards Mr Schumacher went back further after they all spoke at Ms Hadid’s memorial service. Dame Zaha’s former business partner claimed he was prevented from speaking at the service and was excluded from a dinner at the Serpentine Gallery in London celebrating an exhibition of Ms Hadid’s work.
The lawyer representing Rana Hadid, Mr Clarke and Lord Palumbo have resisted his petition and denied the allegations, saying that the trio do not act with any hostility towards Mr Schumacher.
Mr Schumacher's claim has been accepted for full trial later this year, which is due to last four days.
In November, Mr Schumacher claimed that he did not want to control the fortune and that he began the court proceedings to appoint “independent, professional executors” to be appointed instead. However, the trio claims that he brought the case for his own personal gain.
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Why are you, you?
From this question, a new beginning.
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And the music of the heart.
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Ben Okri,
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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