I solved this annoying issue for the meantime by going to my Files app in my iPhone, long clicking on any folder containing the 'waiting' files and selecting 'compress'. This then immediately starts uploading to iCloud and is mirrored on my MacBook iCloud Finder as it should be. I then delete the uncompressed version in my iPhone (long click and selecting delete). Then going to my MacBook and unzipping the new compressed file. Not sure why it happens but it seems to fix by zipping so maybe hidden bad files somewhere – who knows – please fix Apple – surely this is a simple one! It erodes trust when this type of stuff happens. Hope this helps others.