Should UK spouse get US citizenship?

I did a quick search through the threads here and couldn't find any opinions on this topic, so I apoligise if I missed it. 

My husband (UK citizen) and I (US citizen) are currently living in the US.  He has finally been here long enough to qualify for naturalization.  But, now we are considering moving back to the UK in 2 years. 

Are there any significant advantages/disadvantages of him getting his US citizenship before the move?

Our only discussion on this resulted in him making some nasty gestures to the IRS and being upset about having to report his earns to the IRS while living in the UK, even though (at this point) he is only a resident alien.

On the plus side, were this relocation to the UK not permenent we would never have to deal with US immigration again.  However, hopefully we will stay in the UK if we decide to make the move.

Any thoughts? 

Thanks.

My British DH is going to become a citizen, but he can't even apply until the summer of 2007.  It started out that he could persue a career in law enforcement (need to be a citizen).  But now we're talking about maybe moving back to the UK in 3 years, so he may change his mind over the next few years. 

As for the IRS, there really is no distinction between resident alien and citizen, we're all taxed the same.  I guess the only benefit to not gaining citizenship is if you make alot of money. 

But it sure is handy if you travel alot.

Good Luck

He says he wants to revoke (?) his permenant residency if we move abroad.  I don't really know how that works, since we haven't looked into it yet.

Are there any significant advantages/disadvantages of him getting his US citizenship before the move?

He can vote.

He can apply for (and get) Federal jobs (even in the UK, say with the Embassy)

He can sponsor other family members who wish to move to the USA.

He will not have to re-apply for residence status should you return to the states.

If you do not plan on ever returning to the States, citizenship for him isn't really necessary.  However, if you either remain in the States or go to the UK and there might maybe be a possibility of returning (you never know!), getting his citizenship will save a *lot* of hassle.  There are some good advantages listed above- the only major disadvantage is that the US does tax on worldwide income.  But as an expat you have to be making a whole lot of money in the UK before you're liable for US taxes, or at least that's what I've read on this board  

I personally think the advantages outweigh the disadvantages by far, but I'm completely biased because I happen to be a naturalized citizen myself   

edited to add- if he wants to give up his residency when you leave, he doesn't have to do anything more than be out of the country for more than a year- after that (if he doesn't have a re-entry permit) his residency will be automatically invalid.  He can surrender his green card if he likes, but it's not an absolute requirement.

I think he should.  You never know what is going to happen in the future. 

I'm a naturalised US citizen myself who moved back to the UK in 2004 for work, but will be moving back to the US this year.  I wasn't planning on moving back to the US, but got a better job there, so no immigration issues for me.

He says he wants to revoke (?) his permenant residency if we move abroad. I don't really know how that works, since we haven't looked into it yet.

If you move out of the US and settle in another country, it invalidates your green card even if it's been less than a year.  Unless the whole tax thing is a problem, there are definently more advantages than disadvantages, but this is coming from someone who is looking forward to DH getting his US citizenship so we can goto the UK and get mine.  It would just make life so much easier.