User Account Control (UAC) restricts local (not domain) user accounts that log on using a remote connection. By default, the remote connection will be made as a standard user account, that is, a user without administrative privileges.

The Enable-PSRemoting command disables UAC remote restrictions. If another method has been used to enable remoting, and a local account is being used to connect, it is possible that remote restrictions are still in place.

The current value can be viewed using the following:

$params = @{
    Path = 'HKLM:SOFTWAREMicrosoftWindowsCurrentVersionPoliciesSystem'
    Name = 'LocalAccountTokenFilterPolicy'
}
Get-ItemPropertyValue @params

If the key or value is missing, an error will be thrown. UAC remote restrictions can be disabled as follows. Using the Force parameter will allow the creation of both the key and the value:

$params = @{
    Path  = 'HKLM:SOFTWAREMicrosoftWindowsCurrentVersionPoliciesSystem'
    Name  = 'LocalAccountTokenFilterPolicy'
    Value = 1
    Force = $true
}
Set-ItemProperty @params 

The change used previously, and UAC remote restrictions, are described in the following Microsoft's Knowledge Base article 951016: https://support.microsoft.com/en-us/help/951016/description-of-user-account-control-and-remote-restrictions-in-windows-vista.