Robuta

https://www.gov.uk/hmrc-internal-manuals/capital-allowances-manual/ca60400
qualifying expendituregov ukrdahmrcinternal
https://www.gov.uk/hmrc-internal-manuals/capital-allowances-manual/ca23010
qualifying expenditureplantmachineryallowancespma
https://www.gov.uk/hmrc-internal-manuals/corporate-intangibles-research-and-development-manual/cird82500
qualifying expendituretaxreliefscategoriessoftware
https://www.gov.uk/hmrc-internal-manuals/capital-allowances-manual/ca23084
annual investment allowancequalifying expenditurepmaaia