I always prefer to tile to the walls, it gives flexibility for changes
at a later stage. Its also worth thinking of the laying time. Its
time consuming to cut tiles around the units, but if laying to wall
then you can leave a 100mm gap if you so desire so that you only use
full tiles, except in places where they are seen and where appliances
are. There is plenty height in a plinth to accommodate tiles going all
the way under, and there is no excuse for professional fitters getting
worktop heights wrong, unless of course the client changes there mind
and opts for tiles when they had specified lino at the time of fitting
(believe me this can happen and a good fitter will smile nicely and
raise all the units and lose a days work).

Calum Sabey
NewArk Traditional Kitchens 01556 690544