Bathroom tiling backer board question

[Guitarguy]

Hi, I am in the process of redoing my bathroom and will be installing a shower above the bath, and replacing the bath itself.
The house is a 10 year old new build, on taking the tiles off the plasterboard is wrecked so will need replacing.
What is the best option?

A- replace boards with Aquapanel or the like and tile straight on? Will this need tanking too?

B- replace with moisture resistant PB and tank area then tile?
there is a lot of conflicting info on the internet!

 

[JaimieH]

Just board using normal plasterboard and tank the area around the bath. What size tiles are you using?

 

[Guitarguy]

Tiles won’t be very big, something like 10” x3” rectangular metro style tiles