It's not necessary but a tail can be useful if you're working with the linked list in a queue-like FIFO fashion rather than a stack-like LIFO fashion or want to be able to transfer entire lists of elements from one head to another's tail without disrupting the relative order of the elements.
Note that I'm referring to 'tail' as a reference to the last node in the list which I believe is safe to assume that the question is about.
A lot of very micro-optimized SLL implementations often are tail-less and work like a stack while backed by an efficient fixed allocator for locality of reference (cache-friendliness) and faster node allocations/deallocations. There the primary benefit of the SLL over a variable-sized array-based sequence is the ability to start moving things around by just changing the value of the next pointer/reference and the lack of invalidation on inserting/removing elements if you're working in native, lower-level languages that involve pointers. The lack of a tail can boost performance quite a bit by reducing the amount of branching instructions required in operations to push and pop from the stack.
For the needs you listed, whether the tail is going to help or just add unnecessary complexity and overhead is if your append and remove operations can work strictly from the front in a LIFO stack fashion or if you want to be able to append to the back but remove from the front in a FIFO fashion without any iteration involved, e.g. If you don't have a tail in the latter case, one of these operations are going to go from constant-time complexity to linear-time complexity, and you might improve your use cases by exchanging that linear-time algorithmic complexity for the relatively smaller micro-level overhead of maintaining a tail.
tailandlastare the same. Different conventional names for the same node. - But I'm Not A Wrapper Class