I've been primarily a Rebel player, so I almost never fly TIE ships, and my favorites are X-wings and Y-wings, so I hardly ever take the B-wing.
This being the case, I'm sort of at a loss as to when to use Barrel Roll. Most of the time I use Focus or Evade when I fly TIE Fighters, because when I Barrel Roll I end up wishing I'd had a Focus or Evade.
So how do you best judge when to use this action?