Just a couple thoughts:(1) Check carefully, there may be signifigant tax advantages to remaining in the US until AFTER the end of the tax year in which you sell your house.(2) Looks to me like most of your disadvantages of moving to Scotland could be countered - without giving up most of the advantages - by moving to a warmer part of Europe. And it ought to cost no more to visit Scotland from your home on the Mediterranean coast, than it would cost to visit the Mediterranean coast from your home in Scotland. Considering that Paris has an English-language local newspaper or two, I'd be surprised if you can't even avoid language issues to an acceptable level. (And then of course there's Gibraltar.)
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