Capital Gains tax receipts were around £1Billion up on the previous year. This has been put down in part to second home owners and buy to let landlords cashing in their assets as new tax measures come in to force. In Great Yarmouth and Lowestoft we haven’t really seen the buying and selling patterns change. Indeed the high yields that can be achieved in this area appear to be resulting in people looking to invest in buy to let and holiday accommodation in this area. With strong sales levels and a fast moving letting market this looks likely to continue for some time.