Tiling a Kitchen and Installing a Breakfast Bar

I am looking to replace all flooring, cabinets and counter tops in my kitchen. I want to install tile on the floor and and a new raised breakfast bar off the new cabinets. I need to know if I should install the new cabinets and frame for the breakfast bar over the new tile, or if I should install backerboard, install the cabinets and frame out the breakfast bar THEN install the tile. My thought is that in the future, I or the next home owner may decide to change the tile before the cabinets. Any suggestions would be greatly appreciated.