UFC welterweight champion Leon Edwards is targeting Abu Dhabi for his second title defence.
The Jamaican-born Brit, unbeaten in his past 12 professional bouts, last month defeated former belt-holder Kamaru Usman in their rematch at UFC 286 in London. He had been expected to headline once more on the promotion's anticipated return to the English capital in July.
However, while Edwards told Sky Sports on Thursday that he would consider “stupid money” to fight in London this summer, he would prefer his next bout to take place in the UAE capital.
Abu Dhabi will host UFC 294 at Etihad Arena on October 21. As of yet, no bouts have been confirmed for the event, although it will include at least one championship clash.
"That would be perfect for me, Abu Dhabi," Edwards said. "I get time to nurse my injuries, I get time to get back into it slowly, so I feel like Abu Dhabi would be perfect for me, for sure.
“In the last year or so I’ve fought three times I think; I’d love to fight now towards the end of the year. The Abu Dhabi card would be great.”
Edwards, 21-3 as a pro (one no contest), is looking for a little time off having first come through his sensational title win against Usman in August last year and then the rematch at O2 Arena.
Asked if there was any chance he would compete in London in July, Edwards replied: “No, unless it comes with some stupid money, then I might consider it. The bag always talks. Come with some stupid money and I might consider it. But apart from that…
“I fought under a month ago, so I’ve still got stuff I’ve got to deal with first. So literally next week I’d have to be back in camp and back to work. August to March I did that already and now they’re saying March to July, I don’t think makes sense.”
As for his next opponent, UFC president Dana White has said already that Colby Covington sits at the front of the queue. The former two-time title challenger weighed in as back-up to Edwards-Usman in London, but has not fought since defeating Jorge Masvidal in March last year.
On Thursday, Edwards cited top-ranked contenders Gilbert Burns and Belal Muhammad as other potential opponents.
“I think Colby Covington is like a Btech Usman, there’s nothing there,” the champion said. “If that’s what they want I’ll give them that - the opponent doesn’t bother me, it’s more the date that bothers me. So we’ll see.
“I remember when I was going through the pandemic [Covington] was like, ‘Who’s Leon Edwards?’ And now look, he’s like begging me for the title shot. How times have changed, now I’m king of the hill and I’ll sit back and let him beg some more. I’ve earned it.
“Now I’m the champion, I decide. Colby isn’t a champion so doesn’t decide anything. That’s the difference. If it is Colby it’s Colby, they are all similar fights anyway. There’s nothing fearful about Colby.”
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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