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We are having an l-shaped kitchen installed and our electrician has fitted new horizontal electrical wiring about 60cm from the floor along the two walls where the base cabinets will be fitted. Rather than putting the wiring into the wall, he has fitted the wires on the outside of the wall and covered with plastic boxing about 0.5-1 inch deep. A friend has said this is normal because the kitchen fitter then knows where the wiring is when installing the base cabinets. However I am concerned that when our kitchen fitter comes he will say that the wiring should be in the wall so that he can get the cabinets flush. Should I take the time to cut the wires into the wall before our plasterer arrives?

This will be okay, there will be no problem with the wiring, your cabinets will be supported be legs (I assume).
They are normally adustable to heights between 100-160mm and that will raise them above the level of the trunking the cables are run in, so cabinets will fit flush to wall.
So no need to worry.
KB