Can a loss on sale a PPR be offset against other chargeable gains or does the exemption on liability to CGT on a profit from selling a PPR preclude this?
I recall that if a gain was made it was free of CGT, provide you bought another PPR to a min value of the gain, within a period of time? Maybe I am mistaken?
PPR is exempt provided occupied as your principal private residence throughout period of ownership.
There is no requirement to replace a PPR.
Losses on PPR sale are not available against other capital gains.