Distant memory says that this was a recommended approach with cross ply tyres, but not needed with radials
Think you used to go from n/s rear to o/s front, o/s front to n/s front, n/s front to o/s rear and so on - but I may be remembering wrong
That said I did swap front and rear tyres on one of my cars when the outside edges were worn (but still legal) to delay the cost of replacing as I didn't have the pennies at the time.
Found this on the Kwik Fit site
Tyres :: Tyre rotation
Not the clearest written thing, but seems to confirm 'not necessary'
But then found this (with diagrams!) which says it's worth doing!!!
Tyre Rotation
I give up!!! but certainly don't do as a routine or planned thing (and not planning on starting unless the LZ guys advise otherwise)
Oh, one other thought - 1 of my cars has different size tyres front and rear, so wouldn't advise rotating those
