I like to use oval - I've had plasterers damage cables and not mention it, and then when it's all plastered and finished and you do your second fix, it's YOUR bloody fault and you have to pay for it to be sorted. Also, it looks much tidier, if there IS a problem tou can pull through new cables, and you can get away with a clip in the top, a clip in the bottom, and everythings nice and neat.
I used to use top hat but I always managed to get it all twisted and rubbish, always thought it looked ruff in the jungle. Also, you need really wide chases.
However, back to the question, no there's no reg saying you should, ALSO being directly plastered will give it a higher current carrying capacity.