Some projects will do another way of finishing their plasterboards by using filler. Where you need to tape, fill and sand your joints and corners. Usually this method requires 3 visits – Prep and 1st coat, 2nd coat and Rubbing down.
Tape and Jointing is far away in their Fire Protection properties than Plastering, but some feature details can be done only using this method of finishing due to various reasons. Also you will get a nice and smooth finish.
Most of the bulkheads, troughs and some feature elements where you have difficult access will need to be Tape & Jointed. Some specific boards as per spec requires only T&J.
Also if you do any snagging, patching or rectification works you will need to use this method of work.
Fire Taping is one of the T&J elements, where a nice and smooth finish is not required, but job needs to be done. Always need to work with Fire Strategy Drawings to maintain correct Fire Protection.