We mount the spur below TV at normal socket height a wall mounted plasma or LCD ona metal bracket is a potetnial danger if the mains supply switch is covered by the TV clients dont want to see cables so a discrete isolater that is accesible (i dont count above TV but out of sight as accesible If the TV starts smoking/fire!!!!)
Stand mounted TV are different but installed units need to be isolated (think about lifting the TV onto bracket are you to lift a live appliance onto bracket? what happens if you pinch the power lead between the TV and bracket and it cuts the live while your holding it!
Might be worst case but thats what you have to consider! Its so obvious and so many sparks (no offence guys) claim to be able to do what i do yet cock the electrical bit up without going into detail of how the rest can get cocked up!
Hope this you guys out from now on.
PS never off a lighting circuit!