A method of decoding multi-layer HEVC video data, the method comprising: decoding data indicating whether tile boundaries of different layers of multi-layer HEVC video data are aligned and whether inter-layer prediction is allowed along or across tile boundaries of enhancement layer blocks, wherein the tile boundaries occur between tiles of the different layers, wherein each of the tiles comprises a respective integer number of coding tree blocks co-occurring in one column and one row, ordered consecutively in coding tree block raster scan of the corresponding tile, wherein pictures of the different layers include at least two tiles and wherein the alignment of tile boundaries for a first and second layer means that, for any two picture samples that lie within the same tile in a first layer, the collocated samples in a second layer, if available, shall also lie within the same tile in the second layer and for any two picture samples that lie within the same tile in the second layer, the collocated picture samples in the first layer, if available, shall also lie within the same tile in the first layer; decoding an enhancement layer block in an enhancement layer tile of the multi-layer HEVC video data, wherein when the data indicates that tile boundaries of different layers are aligned and that inter-layer prediction is allowed along or across tile boundaries of enhancement layer blocks, decoding the enhancement layer block comprises decoding the enhancement layer block without using inter-layer prediction from a collocated base layer block for which inter-layer filtering or reference layer filtering across tile boundaries in a reference layer picture in an access unit including both the enhancement layer tile and the base layer block is enabled; and decoding the collocated base layer block, wherein decoding the collocated base layer block comprises decoding the collocated base layer block in parallel with the enhancement layer block when inter-layer filtering or reference layer filtering across tile boundaries in the reference layer picture is enabled. decoding data indicating whether tile boundaries of different layers of multi-layer HEVC video data are aligned and whether inter-layer prediction is allowed along or across tile boundaries of enhancement layer blocks, wherein the tile boundaries occur between tiles of the different layers, wherein each of the tiles comprises a respective integer number of coding tree blocks co-occurring in one column and one row, ordered consecutively in coding tree block raster scan of the corresponding tile, wherein pictures of the different layers include at least two tiles and wherein the alignment of tile boundaries for a first and second layer means that, for any two picture samples that lie within the same tile in a first layer, the collocated samples in a second layer, if available, shall also lie within the same tile in the second layer and for any two picture samples that lie within the same tile in the second layer, the collocated picture samples in the first layer, if available, shall also lie within the same tile in the first layer; decoding an enhancement layer block in an enhancement layer tile of the multi-layer HEVC video data, wherein when the data indicates that tile boundaries of different layers are aligned and that inter-layer prediction is allowed along or across tile boundaries of enhancement layer blocks, decoding the enhancement layer block comprises decoding the enhancement layer block without using inter-layer prediction from a collocated base layer block for which inter-layer filtering or reference layer filtering across tile boundaries in a reference layer picture in an access unit including both the enhancement layer tile and the base layer block is enabled; and decoding the collocated base layer block, wherein decoding the collocated base layer block comprises decoding the collocated base layer block in parallel with the enhancement layer block when inter-layer filtering or reference layer filtering across tile boundaries in the reference layer picture is enabled.