There has been considerable speculation around President Trump's campaign remarks about repealing the US personal tax rate on carried interest - one of the of the only things he and Hillary Clinton agreed on during the second presidential debate.  The UK has recently enacted sweeping changes to the taxation of carried interest, but many observers wonder whether we have seen the end of such change and if an increase in the  tax rate in the US may lead to further re-examination of the tax rate here.  There's unlikely to be any immediate change while HMRC takes stock of the impact of recent changes, but this is one to keep a close eye on as the new President begins to make his mark on US fiscal policy.