If you are involved in tax, of whatever flavour, I would recommend attending a Tax Tribunal Hearing. You will see how it operates first hand. And this is still possible now most hearings are conducted remotely. A helpful experience should one of your clients need to Appeal.

This happens too frequently. Thanks to Neil for highlighting the issue.

The background to HMRC Brief 19/2020 states: "This result is contrary to the operation of the VAT system." It is not open to HMRC to say that; only a Court of Law can determine whether a result is contrary to the operation of VAT. In fact, the Brief was released precisely because a Court of Law held that the result was not contrary, etc., etc.

Is there a risk that the UK provider of, for example, accountancy services, will be required to register for VAT in the Member State where the private client is based?

Important point. I have spoken with some businesses whose paperwork is in physical files, so they cannot complete their Returns. As you say, lockdown will actually prevent some businesses from submitting Returns.
I would suggest that HMRC should allow a reasonable excuse defence so that surcharges do not arise. The key will be to collate a simple factual narrative of what happened, with dates.

I have heard your fourth example being provided as standard advice from the HMRC helpline for many years. This can have serious implications later on, with the taxpayer unable to reverse his decision to opt to tax.

It’s a pretty obscure piece of legislation that won it. And I should know, as I represented the claimant!

Excellent article.
I make frequent use of the Manuals. I don't always agree with them, of course! But they are an essential resource for anyone trying to find their way through the vat maze.

MTD solve carelessness?
No!
I uploaded a car park ticket. The software automatically posted it to Xero. But it used the time of arrival as the value, so massively over-claimed VAT. I happened to spot it, but would not always have done so.
Had I used my previous manual procedure this mistake would not have occurred.

Fair comment, Alf.
I did make a deliberate decision some years ago not to try to provide comprehensive guidance in my blog, but to raise issues for practitioners to pursue themselves.
Where Accountants have specific issues with individual clients, they are always welcome to contact me for further advice; and some do so.