Always make sure you create a branch if it is required. With proper branching, developers can work more freely and in parallell on different issues. Developers can also roll out small fixes quickly without extensively testing the latest development version of the code.
On the other hand, having too many branches can create more complex issues than having a single branch. It can create problems while merging code. Always make sure you keep on pulling the changes at regular intervals, or your branch might lead to extra time and effort just to merge, resulting in delay of the project.
So, make sure that branching is needed and educate your developers enough before implementing it in your department.
Note
If your team members have a programming background, then you must expect them to know this pattern. This might be something new to NAV, but it is widely used in other programming languages when developing software with a large team.
The following are some of the branching...