Proof, if proof were needed that pretty much everything in financial and corporate worlds goes full circle if you wait long enough. The super-rich are often of no fixed tax abode, and it was allegedly the role of Swiss banks to offer safe and anonymous haven for their cash. Then suddenly, a few years ago, it wasn’t. And now it will be again as ‘UBS is putting “ultra high net worth” US clients at the centre of its new strategy to boost growth, 9 years after it was fined for helping thousands of clients evade taxes’.