Reproduction steps:
1. Open the project from Drive (look for "project")
2. Open "Samplescene"
3. Move around in Scene view (check video)
4. Inspect the Shadows

Expected result: Shadows disappear only when the distance between Camera and Spotlight becomes greater than Shadow Distance
Actual result: Shadow disappears at when Camera is facing some angle (see the video attached, it is very consistent) even if the Camera is close to the Spotlight

Reproducible with: URP 7.1.8 (2019.3.1f1), URP 7.3.1 (2019.3.13f1), URP 8.1.0 (2020.2.0a10)
Could not test with: URP 4.10.0 (2018.4.22f1), URP 6.9.2 (2019.2.21f1), URP 7.1.6 (2019.3.0f1) because there are other bugs related to Shadow Distance and Shadow Culling (note 2)

Not reproducible with HDRP or Built-In

Notes:
1. Reproducible in Game view, Scene view, Build (tested standalone)
2. In earlier URP versions Shadows disappear even when the Camera is getting closer to the light. The fix for that issue is available in 7.1.8 and the bug that is described here became reproducible (or rather became visible) therefore I do not think this is a regression but rather a bug that was not fixed fully.