Do I tile direct to floor or leave a gap for flooring?

[Michaelsf90]

I'm currently redoing my whole bathroom. In the process of tiling. I'm laying vinyl click flooring after which is a floating floor. Should I leave a gap on the bottom row of tiles for the flooring to slide under? The bottom row will be a cut. Or should I tile to the floorboards and lay the flooring up to the tile. The flooring needs a small gap around the edge. Only 2mm I think for vinyl click and then clear silicone the gap?

 

[blup]

I’m not a pro but laying up to the tiles will help if in future you need to access services under the floor

Blup