Tiling above a bath

[waggonway]

Sorry if this has been asked before.....
1
I take the point about not tiling behind a bath, should I leave a gap between the bottom row of the tiles and the bath to fill with silicone?
2
My bathroom is wood panneled, (nothing behind it except brick), which someone has tried to skim with plaster. The panneling is fairly sound so I plan to use moisture resistant gypsum board (green) to line the walls and tile over that. Does anyone see any problems with this?

 

[gcol]

1. Yes, but only enough of a gap so that silicone can pass through to fill the void.
2.That's fine.

 

[waggonway]

Cheer mate. There are no skirtings on the wall just now so would you recommend tiling down to the floor and then putting on skirting boards on top of the tiles or skirtings first and then tile above them?

 

[gcol]

What are you putting down on the floor?