No, because getting from "hello world" to "controlling a robot" involves a fair amount of research and development to "fix" the "bug" since you need to work out

No, because getting from "hello world" to "controlling a robot" involves a fair amount of research and development to "fix" the "bug" since you need to work out the code needed to get to the "fix". Attempting to treat such work as not R&D would be tax evasion. But yes, in the sense that work that should not be treated as development work will no longer be treated as development (and thus no longer eligible for the R&D credit). So, actual bug fixing should not be development work going forward if the fix is simple and straightforward to carry out.