Have some friends that live in Tarvin ('bout 5 miles east of the centre) and its pretty nice. Suffers from Cheshire commuterville-itis, but you can't get away from that. Chester itself is a great little city. As for riding, delamere and easyish access to wales.
Gift Tax. The gift tax is a tax on the transfer of property by one individual to another while receiving nothing, or less than full value, in return. The tax applies whether the donor intends the transfer to be a gift or not. The gift tax applies to the transfer by gift of any property. You make a gift if you give property (including money), or the use of or income from property, without expecting to receive something of at least equal value in return.
On the lowest end of the gift-tax table, you owe the IRS 18 percent on taxable figures under $10,000. Roughly, the gift tax accrues in 2 percent increments of the taxable amount of your offering. The gift tax table may also change, and you should verify it with the IRS every year you give money away.