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.
Your car's registration fee might fit into the IRS's definition of personal property tax, and if it does, it could be deductible. According to the IRS, you can write off the portion of your car's license fee that is tied to your car's value. For instance, if your state charges you $148 for your registration, which includes a $45 tab fee, a $10 registration fee, a $3 technology surcharge and $90, which comes from multiplying your car's $9,000 value by 1 percent, the $90 would be tax-deductible. The remaining $58 of the total $148 bill wouldn't be.