When the Murabaha structure was being developed for use in the UK, practitioners understood that the structure's Novelty would produce a degree of uncertainty. As a result, they sought to incorporate elements into the structure that would guide courts in their interpretation of Murabaha transactions. Practitioners also realised that Murabaha transactions were viewed differently by conventional legal systems and Shari'ah. This did not dissuade Islamic finance participants from continuing with the development of the Murabaha agreement; different legal systems (even those as similar as the English system) often view transactions or structures differently. Instead, Islamic finance practitioners have designed Murabaha agreements and other Islamic finance instruments to work both under Shari'ah and relevant conventional legal systems.

The divergent interpretations of Murabaha transactions under conventional legal systems and Shari'ah represent differences in historic development and emphasis. In the UK, capital providers and consumers have constructed a system around the concept that money may be treated as an asset, and have developed a market for money in its own right. Islamic finance rejects this basic concept,