Windows cannot access UNC path (error code 0x80070035)

Have a Windows 8.1 PC with a recurring problem when attempting to access a UNC path from a Server 2008 R2 host.

Windows cannot access \\SERVER
Error code 0x80070035
The network path was not found.

Other computers can access the UNC path ok.

The Windows 8.1 PC can access the path via IP (i.e. \192.168.0.12).

On the Windows 8.1 PC - Windows Firewall is disabled, Webroot anti-virus uninstalled, no Windows Updates to install, services such as DNS Client, Computer Browser, TCP/IP Helper are started.

Reset TCP/IP stack to resolve this issue. After the PC was restarted access was restored immediately.