One thing that should be happening is encouraging WFH in jobs where it does work as it is great for people with some disabilities.
WFH has allowed my DD to work full time, rather than part time. Pre Covid she worked part time with one day a month in the office, which was 10 min walk away.
Since early on in the pandemic she's worked full time. It allowed her to come off all income related benefits and top ups.
Now her job has a mandated 60% of time in the office, no exceptions. The office is also now over 90 mins away away by bus and train or two buses. Her PIP doesn't cover taxis every day. Her boss, her bosses boss and their boss all say there's no need to her to be in, but their hands are tied. She takes in her laptop that she works from home with, sits at a booked hot desk with her headphones on and does exactly the same as she would at home. Her work team isn't in on the same days or on the same bank of desks so it's not even for team cohesion. They actually haven't started disciplining people yet for not hitting 60% as people can't always get a desk booked.
Currently her bosses are pushing it for as long as they can allowing her to wfh as much as possible until they start getting trouble for it in the hope that they might get the ability back to allow full wfh as an option for folks like her. She's in bits knowing she won't manage the full time hours as well as the travel and she loves the job she does. She's got interviews lined up for other places that still do WFH.
If her job, which is civil service, can be done from home then HMRC is exactly the kind of employer that should be encouraging that. Especially in circumstances like hers.
Some jobs absolutely aren't suitable for WFH. Some are.
I also believe that people who take the piss should be managed, rather than blanket rule changes. Same as people who take the piss in the office should be.