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Load distributes between axles by moments: a load at distance d from the front axle on a wheelbase L puts d/L of its weight on the rear axle. Being within the gross limit means nothing if the individual axles are over, which is what weighbridge prosecutions turn on.
Axle load
rear axle share = distance from front axle / wheelbase; front share is the remainder
Yes, and it is the commonest overloading offence. A load placed too far back overloads the rear axle while total weight is still under the limit.
It lifts weight off the front axle, reducing steering and braking authority — dangerous as well as illegal.