Floor Tiling under or up to skirting board?


Just preparing the kitchen floor to lay tiles and wonder what is the accepted standard:
is it for putting tiles up to the wall and fixing the skirting above or leaving skirting in position (or replace) and the tile up to the skirting
does it make any difference. The one obvious one has been that if I have to remove a skirting board for some reason it may be "trapped" if the tiles are only butted up to it rather than under.
Any other guidance?
km
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i took all my skirting off tiled up to the wall and then put the skirting back on, you dont have to be so fussy with the tile edges as the skirting covers them.
ive found this site very handy for tips and things
http://www.ultimatehandyman.co.uk/forum1/index.php
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Thanks.
Have now removed skirting boards in readiness for tile laying and will replace old skirting as I now find evidence of mould/rot on the inside of some boards.
Helpful site I have noted it for future reference.
km
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