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.
Whether you're buying a new car or a used car, or even leasing a car, you'll have to pay state sales tax. Nearly every state has a sales tax, ranging from under 3 percent to over 8 percent. The national average in the United States is 5.75 percent [source: TaxAdmin.org]. Of course, you'll want to find out your state's exact sales tax before you buy a car, but if you're simply looking for a ballpark figure, just use the average. State sales tax is only the beginning, though. If you want to make sure every penny is accounted for when you purchase your vehicle, check out local sales tax rates. Some counties, cities, and even school districts levy taxes on purchases. The maximum total sales tax in some areas can reach double digits, adding more than 10 percent to the price of the vehicle [source: Edmunds.com].