I am a healthy 82 year old, and would like to see my two boys enjoy the benefits of selling my house rather than they have to wait for me to die and inherit.  My house is worth £200,000 plus, and I have £39,000 in trust. I am a writer and would like to rent abroad for long periods; sell my UK house and return to keep contact with my UK family a few weeks at a time. What are the tax implications for the two boys getting about £50,000 to £60,000 each from the sale? Is it worth considering gifting smaller sums over a period rather than a lump sum? 

It appears that your total estate amounts to £239,000. Therefore unless you win the lottery (!) inheritance tax is not an issue for you. Therefore if you do as you have described i.e. giving £50,000 to £60,000 in a lump sum, you should have no problem. I presume that the house is your main residence so there will be no capital gains tax on its sale due to principal private residence relief. If you keep the property until you die it will most likely go up in value and you will be able to inherit more to your sons, also tax free. Therefore you may want to look into an equity release scheme.