Depends what you see as “abusing” the system. By working from home, I can take a walk in the garden when I find it hard to think, it energises me. At my office I can (and do) take a walk in the car park, but inevitably I leave the office with a headache caused by constant noise and fluorescent lighting

At home, I can put my family first if needed. When I’m at the office and something comes up at the kids’ school that I need to deal with, it’s a mad dash to get away soon enough that I almost have to drop everything and run

The times working in the office has been good as a software engineer: when we are prototyping on physical hardware I do not have at home. That’s it

It’s great if people love to go to the office. That’s fine. It’s managers that enforce it who are the problem — the people who work for you aren’t children and if you feel like you can’t trust them to make the decision to work from home, why on earth would you trust them in your office?