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.
Gift Tax. A special tax paid by the giver of a gift (of money or property) worth more than a certain amount ($13,000 in 2010). Some transfers of money are exempted from the gift tax, such a gift to a spouse or a gift used to pay medical or educational expenses.