Br tags (Basically Rubbish)
We should try to always use paragraph tags to semantically display passages of text. It not only allows us to separate our text into smaller chunks to aid readability, but it also allows us to create margins and padding around each block of text in a consistent way.
Br tags on the other hand basically sit at the end of text and is used to push the following text down a certain amount of pixels. If we use a couple of br tags we can push the following text or elements further down the page. But what we are essentially doing is creating a hack way of producing margins and paddings. We do have the ability to style the br to increase or decrease the gap, but this is hacking away at a hack. There are very few special circumstances where br tags are required such as a poem, but generally they are not needed and should be avoided and p tags are better.
There are times when users use the br tag to clear floats. This is an incorrect use of the tag, and we should avoid doing it. A better alternative is to use a a clearfix solution instead.
Br tags are dirty barriers separating content. You should avoid using a br tag as much as possible. They have no semantic meaning and thus have no place within our semantic HTML documents.