Description
On occasions, VoiceOver does not locate notifications that are visually available to find.
Typically, the 'Show notifications' button is present, but on these intermittent occasions, selecting it fails to reveal the notifications, and does nothing.
On some rare occasions, VoiceOver gives no indication at all of notifications being present, but there is a visual indicator.
Steps to reproduce
Enable VoiceOver.
Go to the Lock Screen or Notification Centre when there have been some notifications.
The issue is intermittent, but it appears that it may happen particularly with notifications that have been present for some time.
Workaround
When the "Show Notifications" button is present, but selecting it has no effect, double tap and hold on it, and swipe up.
This will reveal the notifications.