What is the best practice use of SQL Server T-SQL error handling? [closed]

You should read this:

http://www.sommarskog.se/error-handling-I.html

I can’t recommend that link highly enough. It’s a bit long, but in a good way.

There’s a disclaimer at the front that it was originally written for SQL Server 2000, but it covers the new try/catch error handling abilities in SQL Server 2005+ as well.