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172</div></div><div id="_header_right-7-3201" class="oxy-header-right" ><div id="div_block-21-3201" class="ct-div-block" ><a id="link_button-32-3201" class="ct-link-button btn--primary open-modal" href="http://" target="_self"  >GET IN CONTACT</a></div></div></div></div><div id="_header_row-115-3201" class="oxy-header-row" ><div class="oxy-header-container"><div id="_header_left-116-3201" class="oxy-header-left" ></div><div id="_header_center-117-3201" class="oxy-header-center" ><div id="div_block-119-3201" class="ct-div-block " ><div id="text_block-121-3201" class="ct-text-block" ><span id="span-122-3201" class="ct-span" >Fiscale win legal victory for tax fairness for SMEs against HMRC!</span></div><a id="link_button-124-3201" class="ct-link-button btn--primary" href="https://fiscale.com/news/what-qualifies-as-rd/" target="_self"  ><span id="span-125-3201" class="ct-span" >Read more...</span><br></a></div></div><div id="_header_right-118-3201" class="oxy-header-right" ></div></div></div></header>
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212<section id="section-2-3285" class=" ct-section  ct-section-with-shape-divider" style="background-image: linear-gradient(rgba(255,255,255,0.72) 25%, rgba(255,255,255,0) 75%), url(https://fiscale.com/wp-content/uploads/2024/10/court-case.jpg);background-size:auto,  cover;" ><div class="ct-section-inner-wrap"><div id="div_block-3-3285" class="ct-div-block pad--m owl--s" ><h1 id="headline-4-3285" class="ct-headline"><span id="span-5-3285" class="ct-span" >Legal victory for tax fairness for SMEs against HMRC secured by Suffolk firm</span></h1><h1 id="headline-6-3285" class="ct-headline"><span id="span-7-3285" class="ct-span" >“ A Tribunal has found against HMRC in a groundbreaking decision which could bring an end to years of disagreement over the treatment of SMEs claiming under the Government’s R&D Tax Credit regime”.</span></h1><div id="text_block-8-3285" class="ct-text-block " ><span id="span-9-3285" class="ct-span" ></span></div><div id="text_block-10-3285" class="ct-text-block " ><span id="span-11-3285" class="ct-span" ></span></div></div>
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216
217        </div>
218
219		</div></section><section id="section-14-3285" class=" ct-section ct-section-with-shape-divider" ><div class="ct-section-inner-wrap"><div id="div_block-16-3285" class="ct-div-block " ><div id="text_block-23-3285" class="ct-text-block " ><span id="span-24-3285" class="ct-span oxy-stock-content-styles" >
220<p class="wp-block-paragraph"><em>“ A Tribunal has found against HMRC in a groundbreaking decision which could bring an end to years of disagreement over the treatment of SMEs claiming under the Government’s R&amp;D Tax Credit regime</em>”.<br><br>Eve Hopley, CTA, Technical Director of Fiscale, a Suffolk-based R&amp;D Tax Credit advisor, was speaking after the publication on 21st October 2024 of the decision in the First-tier Tribunal (Tax Chamber) between its client Collins Construction Ltd and HMRC.</p>
221
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224<p class="wp-block-paragraph">The Tribunal found against HMRC who refused two of the company’s SME R&amp;D Tax Credit claims on the grounds that the R&amp;D was both subsidised and sub-contracted, in contravention of the legislation.&nbsp; Originally, HMRC had also challenged the existence of eligible R&amp;D activity, but this was approved through the normal enquiry process.<br><br>Eve Hopley added: <em>“This Tribunal result confirms that HMRC’s interpretation of the legislation was incorrect and we welcome this decision. Like many advisors, Fiscale felt HMRC had altered its interpretation on subsidised and sub-contracted R&amp;D &nbsp;compared to its position in previous years, and this recent approach has subjected SME businesses to lengthy and costly defences. Many gave up because the cost of defending could dwarf the value of the claim to the business. Only the companies with sufficient reserves could afford to take HMRC on. That was unfair.”</em></p>
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228<p class="wp-block-paragraph">Adam Spriggs CTA, technical lead at Fiscale with responsibility for representing this and other contested claims through HMRC enquiries, ADRs and FTTs, said <em>“the recent treatment of SMEs by HMRC has caused enormous stress to our clients and thousands of other SMEs who have had significant Corporation Tax refunds and credits held up or rejected.The clients we have been representing to challenge HMRC’s interpretation, have more than £10 million at stake; the total figure impacted nationally would be huge. Fiscale has worked on achieving this result for over three years, working closely with Edward Hellier, barrister at 11 New Square Chambers.”.</em></p>
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232<p class="wp-block-paragraph">In her decision, Tribunal Judge Sukul supported the outcome of an earlier First-tier Tribunal (Quinn (London) Ltd v HMRC) on the matter of subsidised R&amp;D, that HMRC did not appeal, and further commented on sub-contracted R&amp;D “<em>Objectively assessing the meaning which a reasonable legislature would be seeking to convey in using the words “contracted out” and “contracted out R&amp;D”, we do not consider the broad interpretation suggested by HMRC to be appropriate.”</em></p>
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236<p class="wp-block-paragraph">Collins went to First-tier Tribunal as one of &nbsp;two lead cases who had been refused R&amp;D Tax relief under the SME scheme on both subsidised and sub-contracted grounds. The other case was heard three weeks before Collins and the decision has yet to be released.</p>
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240<p class="wp-block-paragraph">John Mayhew, Chair of Fiscale, said<em> “hopefully, this result will re-instate the value of R&amp;D Tax Credits by encouraging and incentivising SMEs to invest in innovation as Parliament originally intended. I urge HMRC to offer redress to potentially thousands of SMEs who since late 2019 have had their R&amp;D claims refused, abandoned on commercial grounds or who have agreed to settle at the lesser benefit through the RDEC process.&nbsp;</em></p>
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300<?xml version="1.0"?><svg xmlns="http://www.w3.org/2000/svg" xmlns:xlink="http://www.w3.org/1999/xlink" aria-hidden="true" style="position: absolute; width: 0; height: 0; overflow: hidden;" version="1.1"><defs><symbol id="FontAwesomeicon-close" viewBox="0 0 22 28"><title>close</title><path d="M20.281 20.656c0 0.391-0.156 0.781-0.438 1.062l-2.125 2.125c-0.281 0.281-0.672 0.438-1.062 0.438s-0.781-0.156-1.062-0.438l-4.594-4.594-4.594 4.594c-0.281 0.281-0.672 0.438-1.062 0.438s-0.781-0.156-1.062-0.438l-2.125-2.125c-0.281-0.281-0.438-0.672-0.438-1.062s0.156-0.781 0.438-1.062l4.594-4.594-4.594-4.594c-0.281-0.281-0.438-0.672-0.438-1.062s0.156-0.781 0.438-1.062l2.125-2.125c0.281-0.281 0.672-0.438 1.062-0.438s0.781 0.156 1.062 0.438l4.594 4.594 4.594-4.594c0.281-0.281 0.672-0.438 1.062-0.438s0.781 0.156 1.062 0.438l2.125 2.125c0.281 0.281 0.438 0.672 0.438 1.062s-0.156 0.781-0.438 1.062l-4.594 4.594 4.594 4.594c0.281 0.281 0.438 0.672 0.438 1.062z"/></symbol><symbol id="FontAwesomeicon-twitter-square" viewBox="0 0 24 28"><title>twitter-square</title><path d="M20 9.531c-0.594 0.266-1.219 0.438-1.891 0.531 0.688-0.406 1.203-1.062 1.453-1.828-0.641 0.375-1.344 0.656-2.094 0.797-0.594-0.641-1.453-1.031-2.391-1.031-1.813 0-3.281 1.469-3.281 3.281 0 0.25 0.016 0.516 0.078 0.75-2.734-0.141-5.156-1.437-6.781-3.437-0.281 0.484-0.453 1.062-0.453 1.656 0 1.141 0.531 2.141 1.422 2.734-0.547-0.016-1.062-0.172-1.563-0.406v0.031c0 1.594 1.203 2.922 2.703 3.219-0.281 0.078-0.5 0.125-0.797 0.125-0.203 0-0.406-0.031-0.609-0.063 0.422 1.297 1.625 2.25 3.063 2.281-1.125 0.875-2.531 1.406-4.078 1.406-0.266 0-0.531-0.016-0.781-0.047 1.453 0.922 3.172 1.469 5.031 1.469 6.031 0 9.344-5 9.344-9.344 0-0.141 0-0.281-0.016-0.422 0.641-0.453 1.203-1.031 1.641-1.703zM24 6.5v15c0 2.484-2.016 4.5-4.5 4.5h-15c-2.484 0-4.5-2.016-4.5-4.5v-15c0-2.484 2.016-4.5 4.5-4.5h15c2.484 0 4.5 2.016 4.5 4.5z"/></symbol><symbol id="FontAwesomeicon-linkedin-square" viewBox="0 0 24 28"><title>linkedin-square</title><path d="M3.703 22.094h3.609v-10.844h-3.609v10.844zM7.547 7.906c-0.016-1.062-0.781-1.875-2.016-1.875s-2.047 0.812-2.047 1.875c0 1.031 0.781 1.875 2 1.875h0.016c1.266 0 2.047-0.844 2.047-1.875zM16.688 22.094h3.609v-6.219c0-3.328-1.781-4.875-4.156-4.875-1.937 0-2.797 1.078-3.266 1.828h0.031v-1.578h-3.609s0.047 1.016 0 10.844v0h3.609v-6.062c0-0.313 0.016-0.641 0.109-0.875 0.266-0.641 0.859-1.313 1.859-1.313 1.297 0 1.813 0.984 1.813 2.453v5.797zM24 6.5v15c0 2.484-2.016 4.5-4.5 4.5h-15c-2.484 0-4.5-2.016-4.5-4.5v-15c0-2.484 2.016-4.5 4.5-4.5h15c2.484 0 4.5 2.016 4.5 4.5z"/></symbol><symbol id="FontAwesomeicon-angle-down" viewBox="0 0 18 28"><title>angle-down</title><path d="M16.797 11.5c0 0.125-0.063 0.266-0.156 0.359l-7.281 7.281c-0.094 0.094-0.234 0.156-0.359 0.156s-0.266-0.063-0.359-0.156l-7.281-7.281c-0.094-0.094-0.156-0.234-0.156-0.359s0.
300063-0.266 0.156-0.359l0.781-0.781c0.094-0.094 0.219-0.156 0.359-0.156 0.125 0 0.266 0.063 0.359 0.156l6.141 6.141 6.141-6.141c0.094-0.094 0.234-0.156 0.359-0.156s0.266 0.063 0.359 0.156l0.781 0.781c0.094 0.094 0.156 0.234 0.156 0.359z"/></symbol></defs></svg><?xml version="1.0"?><svg xmlns="http://www.w3.org/2000/svg" xmlns:xlink="http://www.w3.org/1999/xlink" style="position: absolute; width: 0; height: 0; overflow: hidden;" version="1.1"><defs><symbol id="Lineariconsicon-menu" viewBox="0 0 20 20"><title>menu</title><path class="path1" d="M17.5 6h-15c-0.276 0-0.5-0.224-0.5-0.5s0.224-0.5 0.5-0.5h15c0.276 0 0.5 0.224 0.5 0.5s-0.224 0.5-0.5 0.5z"/><path class="path2" d="M17.5 11h-15c-0.276 0-0.5-0.224-0.5-0.5s0.224-0.5 0.5-0.5h15c0.276 0 0.5 0.224 0.5 0.5s-0.224 0.5-0.5 0.5z"/><path class="path3" d="M17.5 16h-15c-0.276 0-0.5-0.224-0.5-0.5s0.224-0.5 0.5-0.5h15c0.276 0 0.5 0.224 0.5 0.5s-0.224 0.5-0.5 0.5z"/></symbol></defs></svg>	<!--copyscapeskip-->
301	<aside id="moove_gdpr_cookie_info_bar" class="moove-gdpr-info-bar-hidden moove-gdpr-align-center moove-gdpr-dark-scheme gdpr_infobar_postion_bottom" aria-labelledby="moove_gdpr_cookie_info_bar_title" tabindex="-1" style="display: none;">
302	<div class="moove-gdpr-info-bar-container">
303				<h2 id="moove_gdpr_cookie_info_bar_title" class="gdpr-sr-only">GDPR Cookie Banner</h2>
304		<div class="moove-gdpr-info-bar-content">
305		
306<div class="moove-gdpr-cookie-notice">
307  <p>We are using cookies to give you the best experience on our website.</p><p>You can find out more about which cookies we are using or switch them off in <button  aria-haspopup="dialog" data-href="#moove_gdpr_cookie_modal" class="change-settings-button gdpr-settings-btn-style-2">settings</button>.</p></div>
308<!--  .moove-gdpr-cookie-notice -->
309		
310<div class="moove-gdpr-button-holder">
311			<button class="mgbutton moove-gdpr-infobar-allow-all gdpr-fbo-0" aria-label="Accept" >Accept</button>
312		</div>
313<!--  .button-container -->
314		</div>
315		<!-- moove-gdpr-info-bar-content -->
316	</div>
317	<!-- moove-gdpr-info-bar-container -->
318	</aside>
319	<!-- #moove_gdpr_cookie_info_bar -->
320	<!--/copyscapeskip-->
321
322        
322<script type="text/javascript">
323
324            function oxygen_init_pro_menu() {
325                jQuery('.oxy-pro-menu-container').each(function(){
326                    
327                    // dropdowns
328                    var menu = jQuery(this),
329                        animation = menu.data('oxy-pro-menu-dropdown-animation'),
330                        animationDuration = menu.data('oxy-pro-menu-dropdown-animation-duration');
331                    
332                    jQuery('.sub-menu', menu).attr('data-aos',animation);
333                    jQuery('.sub-menu', menu).attr('data-aos-duration',animationDuration*1000);
334
335                    oxygen_offcanvas_menu_init(menu);
336                    jQuery(window).resize(function(){
337                        oxygen_offcanvas_menu_init(menu);
338                    });
339
340                    // let certain CSS rules know menu being initialized
341                    // "10" timeout is extra just in case, "0" would be enough
342                    setTimeout(function() {menu.addClass('oxy-pro-menu-init');}, 10);
343                });
344            }
345
346            jQuery(document).ready(oxygen_init_pro_menu);
347            document.addEventListener('oxygen-ajax-element-loaded', oxygen_init_pro_menu, false);
348            
349            let proMenuMouseDown = false;
350
351            jQuery(".oxygen-body")
352            .on("mousedown", '.oxy-pro-menu-show-dropdown:not(.oxy-pro-menu-open-container) .menu-item-has-children', function(e) {
353                proMenuMouseDown = true;
354            })
355
356            .on("mouseup", '.oxy-pro-menu-show-dropdown:not(.oxy-pro-menu-open-container) .menu-item-has-children', function(e) {
357                proMenuMouseDown = false;
358            })
359
360            .on('mouseenter focusin', '.oxy-pro-menu-show-dropdown:not(.oxy-pro-menu-open-container) .menu-item-has-children', function(e) {
361                if( proMenuMouseDown ) return;
362                
363                var subMenu = jQuery(this).children('.sub-menu');
364                subMenu.addClass('aos-animate oxy-pro-menu-dropdown-animating').removeClass('sub-menu-left');
365
366                var duration = jQuery(this).parents('.oxy-pro-menu-container').data('oxy-pro-menu-dropdown-animation-duration');
367
368                setTimeout(function() {subMenu.removeClass('oxy-pro-menu-dropdown-animating')}, duration*1000);
369
370                var offset = subMenu.offset(),
371                    width = subMenu.width(),
372                    docWidth = jQuery(window).width();
373
374                    if (offset.left+width > docWidth) {
375                        subMenu.addClass('sub-menu-left');
376                    }
377            })
378            
379            .on('mouseleave focusout', '.oxy-pro-menu-show-dropdown .menu-item-has-children', function( e ) {
380                if( jQuery(this).is(':hover') ) return;
381
382                jQuery(this).children('.sub-menu').removeClass('aos-animate');
383
384                var subMenu = jQuery(this).children('.sub-menu');
385                //subMenu.addClass('oxy-pro-menu-dropdown-animating-out');
386
387                var duration = jQuery(this).parents('.oxy-pro-menu-container').data('oxy-pro-menu-dropdown-animation-duration');
388                setTimeout(function() {subMenu.removeClass('oxy-pro-menu-dropdown-animating-out')}, duration*1000);
389            })
390
391            // open icon click
392            .on('click', '.oxy-pro-menu-mobile-open-icon', function() {    
393                var menu = jQuery(this).parents('.oxy-pro-menu');
394                // off canvas
395                if (jQuery(this).hasClass('oxy-pro-menu-off-canvas-trigger')) {
396                    oxygen_offcanvas_menu_run(menu);
397                }
398                // regular
399                else {
400                    menu.addClass('oxy-pro-menu-open');
401                    jQuery(this).siblings('.oxy-pro-menu-container').addClass('oxy-pro-menu-open-container');
402                    jQuery('body').addClass('oxy-nav-menu-prevent-overflow');
403                    jQuery('html').addClass('oxy-nav-menu-prevent-overflow');
404                    
405                    oxygen_pro_menu_set_static_width(menu);
406                }
407                // remove animation and collapse
408                jQuery('.sub-menu', menu).attr('data-aos','');
409                jQuery('.oxy-pro-menu-dropdown-toggle .sub-menu', menu).slideUp(0);
410            });
411
412            function oxygen_pro_menu_set_static_width(menu) {
413                var menuItemWidth = jQuery(".oxy-pro-menu-list > .menu-item", menu).width();
414                jQuery(".oxy-pro-menu-open-container > div:first-child, .oxy-pro-menu-off-canvas-container > div:first-child", menu).width(menuItemWidth);
415            }
416
417            function oxygen_pro_menu_unset_static_width(menu) {
418                jQuery(".oxy-pro-menu-container > div:first-child", menu).width("");
419            }
420
421            // close icon click
422            jQuery('body').on('click', '.oxy-pro-menu-mobile-close-icon', function(e) {
423                
424                var menu = jQuery(this).parents('.oxy-pro-menu');
425
426                menu.removeClass('oxy-pro-menu-open');
427                jQuery(this).parents('.oxy-pro-menu-container').removeClass('oxy-pro-menu-open-container');
428                jQuery('.oxy-nav-menu-prevent-overflow').removeClass('oxy-nav-menu-prevent-overflow');
429
430                if (jQuery(this).parent('.oxy-pro-menu-container').hasClass('oxy-pro-menu-off-canvas-container')) {
431                    oxygen_offcanvas_menu_run(menu);
432                }
433
434                oxygen_pro_menu_unset_static_width(menu);
435            });
436
437            // dropdown toggle icon click
438            jQuery('body').on(
439                'touchstart click', 
440                '.oxy-pro-menu-dropdown-links-toggle.oxy-pro-menu-off-canvas-container .menu-item-has-children > a > .oxy-pro-menu-dropdown-icon-click-area,'+
441                '.oxy-pro-menu-dropdown-links-toggle.oxy-pro-menu-open-container .menu-item-has-children > a > .oxy-pro-menu-dropdown-icon-click-area', 
442                function(e) {
443                    e.preventDefault();
444
445                    // fix for iOS false triggering submenu clicks
446                    jQuery('.sub-menu').css('pointer-events', 'none');
447                    setTimeout( function() {
448                        jQuery('.sub-menu').css('pointer-events', 'initial');
449                    }, 500);
450
451                    // workaround to stop click event from triggering after touchstart
452                    if (window.oxygenProMenuIconTouched === true) {
453                        window.oxygenProMenuIconTouched = false;
454                        return;
455                    }
456                    if (e.type==='touchstart') {
457                        window.oxygenProMenuIconTouched = true;
458                    }
459                    oxygen_pro_menu_toggle_dropdown(this);
460                }
461            );
462
463            function oxygen_pro_menu_toggle_dropdown(trigger) {
464
465                var duration = jQuery(trigger).parents('.oxy-pro-menu-container').data('oxy-pro-menu-dropdown-animation-duration');
466
467                jQuery(trigger).closest('.menu-item-has-children').children('.sub-menu').slideToggle({
468                    start: function () {
469                        jQuery(this).css({
470                            display: "flex"
471                        })
472                    },
473                    duration: duration*1000
474                });
475            }
476                    
477            // fullscreen menu link click
478            var selector = '.oxy-pro-menu-open .menu-item a';
479            jQuery('body').on('click', selector, function(event){
480                
481                if (jQuery(event.target).closest('.oxy-pro-menu-dropdown-icon-click-area').length > 0) {
482                    // toggle icon clicked, no need to hide the menu
483                    return;
484                }
485                else if ((jQuery(this).attr("href") === "#" || jQuery(this).closest(".oxy-pro-menu-container").data("entire-parent-toggles-dropdown")) && 
486                         jQuery(this).parent().hasClass('menu-item-has-children')) {
487                    // empty href don't lead anywhere, treat it as toggle trigger
488                    oxygen_pro_menu_toggle_dropdown(event.target);
489                    // keep anchor links behavior as is, and prevent regular links from page reload
490                    if (jQuery(this).attr("href").indexOf("#")!==0) {
491                        return false;
492                    }
493                }
494
495                // hide the menu and follow the anchor
496                if (jQuery(this).attr("href").indexOf("#")===0) {
497                    jQuery('.oxy-pro-menu-open').removeClass('oxy-pro-menu-open');
498                    jQuery('.oxy-pro-menu-open-container').removeClass('oxy-pro-menu-open-container');
499                    jQuery('.oxy-nav-menu-prevent-overflow').removeClass('oxy-nav-menu-prevent-overflow');
500                }
501
502            });
503
504            // off-canvas menu link click
505            var selector = '.oxy-pro-menu-off-canvas .menu-item a';
506            jQuery('body').on('click', selector, function(event){
507                if (jQuery(event.target).closest('.oxy-pro-menu-dropdown-icon-click-area').length > 0) {
508                    // toggle icon clicked, no need to trigger it 
509                    return;
510                }
511                else if ((jQuery(this).attr("href") === "#" || jQuery(this).closest(".oxy-pro-menu-container").data("entire-parent-toggles-dropdown")) && 
512                    jQuery(this).parent().hasClass('menu-item-has-children')) {
513                    // empty href don't lead anywhere, treat it as toggle trigger
514                    oxygen_pro_menu_toggle_dropdown(event.target);
515                    // keep anchor links behavior as is, and prevent regular links from page reload
516                    if (jQuery(this).attr("href").indexOf("#")!==0) {
517                        return false;
518                    }
519                }
520            });
521
522            // off canvas
523            function oxygen_offcanvas_menu_init(menu) {
524
525                // only init off-canvas animation if trigger icon is visible i.e. mobile menu in action
526                var offCanvasActive = jQuery(menu).siblings('.oxy-pro-menu-off-canvas-trigger').css('display');
527                if (offCanvasActive!=='none') {
528                    var animation = menu.data('oxy-pro-menu-off-canvas-animation');
529                    setTimeout(function() {menu.attr('data-aos', animation);}, 10);
530                }
531                else {
532                    // remove AOS
533                    menu.attr('data-aos', '');
534                };
535            }
536            
537            function oxygen_offcanvas_menu_run(menu) {
538
539                var container = menu.find(".oxy-pro-menu-container");
540                
541                if (!container.attr('data-aos')) {
542                    // initialize animation
543                    setTimeout(function() {oxygen_offcanvas_menu_toggle(menu, container)}, 0);
544                }
545                else {
546                    oxygen_offcanvas_menu_toggle(menu, container);
547                }
548            }
549
550            var oxygen_offcanvas_menu_toggle_in_progress = false;
551
552            function oxygen_offcanvas_menu_toggle(menu, container) {
553
554                if (oxygen_offcanvas_menu_toggle_in_progress) {
555                    return;
556                }
557
558                container.toggleClass('aos-animate');
559
560                if (container.hasClass('oxy-pro-menu-off-canvas-container')) {
561                    
562                    oxygen_offcanvas_menu_toggle_in_progress = true;
563                    
564                    var animation = container.data('oxy-pro-menu-off-canvas-animation'),
565                        timeout = container.data('aos-duration');
566
567                    if (!animation){
568                        timeout = 0;
569                    }
570
571                    setTimeout(function() {
572                        container.removeClass('oxy-pro-menu-off-canvas-container')
573                        menu.removeClass('oxy-pro-menu-off-canvas');
574                        oxygen_offcanvas_menu_toggle_in_progress = false;
575                    }, timeout);
576                }
577                else {
578                    container.addClass('oxy-pro-menu-off-canvas-container');
579                    menu.addClass('oxy-pro-menu-off-canvas');
580                    oxygen_pro_menu_set_static_width(menu);
581                }
582            }
583        </script>
583
584
585    
586		
586<script type="text/javascript">
587			jQuery(document).ready(function() {
588				jQuery('body').on('click', '.oxy-menu-toggle', function() {
589					jQuery(this).parent('.oxy-nav-menu').toggleClass('oxy-nav-menu-open');
590					jQuery('body').toggleClass('oxy-nav-menu-prevent-overflow');
591					jQuery('html').toggleClass('oxy-nav-menu-prevent-overflow');
592				});
593				var selector = '.oxy-nav-menu-open .menu-item a[href*="#"]';
594				jQuery('body').on('click', selector, function(){
595					jQuery('.oxy-nav-menu-open').removeClass('oxy-nav-menu-open');
596					jQuery('body').removeClass('oxy-nav-menu-prevent-overflow');
597					jQuery('html').removeClass('oxy-nav-menu-prevent-overflow');
598					jQuery(this).click();
599				});
600			});
601		</script>
601
602
603	
604		
604<script type="text/javascript">
605
606            // Initialize Oxygen Modals
607            jQuery(document).ready(function() {
608
609                function showModal( modal ) {
610                    var $modal = jQuery( modal );
611                    $modal.addClass("live");
612                    var modalId = $modal[0].querySelector('.ct-modal').id;
613                    
614                    var focusable = modal.querySelector('a[href]:not([disabled]), button:not([disabled]), textarea:not([disabled]), input[type="text"]:not([disabled]), input[type="radio"]:not([disabled]), input[type="checkbox"]:not([disabled]), select:not([disabled])');
615
616                    if(focusable) {
617                        setTimeout(() => {
618                            focusable.focus();    
619                        }, 500);
620                    } else {
621                        setTimeout(() => {
622                        $modal.focus();
623                        }, 500)
624                    }
625
626                    // Check if this modal can be shown according to settings and last shown time
627                    // Current and last time in milliseconds
628                    var currentTime = new Date().getTime();
629                    var lastShownTime = localStorage && localStorage['oxy-' + modalId + '-last-shown-time'] ? JSON.parse( localStorage['oxy-' + modalId + '-last-shown-time'] ) : false;
630                    // manual triggers aren't affected by last shown time
631                    if( $modal.data( 'trigger' ) != 'user_clicks_element' ) {
632                        switch( $modal.data( 'open-again' ) ) {
633                            case 'never_show_again':
634                                // if it was shown at least once, don't show it again
635                                if( lastShownTime !== false ) return;
636                                break;
637                            case 'show_again_after':
638                                var settingDays = parseInt( $modal.data( 'open-again-after-days' ) );
639                                var actualDays = ( currentTime - lastShownTime ) / ( 60*60*24*1000 );
640                                if( actualDays < settingDays ) return;
641                                break;
642                            default:
643                                //always show
644                                break;
645                        }
646                    }
647
648                    // Body manipulation to prevent scrolling while modal is active, and maintain scroll position.
649                    document.querySelector('body').style.top = `-${window.scrollY}px`;
650                    document.querySelector('body').classList.add('oxy-modal-active');
651                    
652                    // save current time as last shown time
653                    if( localStorage ) localStorage['oxy-' + modalId + '-last-shown-time'] = JSON.stringify( currentTime );
654
655                    // trick to make jQuery fadeIn with flex
656                    $modal.css("display", "flex");
657                    $modal.hide();
658                    // trick to force AOS trigger on elements inside the modal
659                    $modal.find(".aos-animate").removeClass("aos-animate").addClass("aos-animate-disabled");
660
661                    // show the modal
662                    $modal.fadeIn(250, function(){
663                        // trick to force AOS trigger on elements inside the modal
664                        $modal.find(".aos-animate-disabled").removeClass("aos-animate-disabled").addClass("aos-animate");
665                    });
666
667
668                    if( $modal.data( 'close-automatically' ) == 'yes' ) {
669                        var time = parseInt( $modal.data( 'close-after-time' ) );
670                        if( $modal.data( 'close-after-time-unit' ) == 'seconds' ) {
671                            time = parseInt( parseFloat( $modal.data( 'close-after-time' ) ) * 1000 );
672                        }
673                        setTimeout( function(){
674                            hideModal(modal);
675                        }, time );
676                    }
677
678                    // close modal automatically after form submit (Non-AJAX)
679                    if( $modal.data( 'close-after-form-submit' ) == 'yes' && $modal.data("trigger") == "after_specified_time" ) {
680
681                        // WPForms
682                        // WPForms replaces the form with a confirmation message on page refresh
683                        if( $modal.find(".wpforms-confirmation-container-full").length > 0 ) {
684                            setTimeout(function () {
685                                hideModal(modal);
686                            }, 3000);
687                        }
688
689                        // Formidable Forms
690                        // Formidable Forms replaces the form with a confirmation message on page refresh
691                        if( $modal.find(".frm_message").length > 0 ) {
692                            setTimeout(function () {
693                                hideModal(modal);
694                            }, 3000);
695                        }
696
697                        // Caldera Forms
698                        // Caldera Forms replaces the form with a confirmation message on page refresh
699                        if( $modal.find(".caldera-grid .alert-success").length > 0 ) {
700                            setTimeout(function () {
701                                hideModal(modal);
702                            }, 3000);
703                        }
704
705                    }
706                }
707
708                window.oxyShowModal = showModal;
709
710                var hideModal = function ( modal ) {
711
712                    // Body manipulation for scroll prevention and maintaining scroll position
713                    var scrollY = document.querySelector('body').style.top;
714                    document.querySelector('body').classList.remove('oxy-modal-active');
715                    document.querySelector('body').style.top = '';
716                    window.scrollTo(0, parseInt(scrollY || '0') * -1);
717
718                    // The function may be called by third party code, without argument, so we must close the first visible modal
719                    if( typeof modal === 'undefined' ) {
720                        var openModals = jQuery(".oxy-modal-backdrop.live");
721                        if( openModals.length == 0 ) return;
722                        modal = openModals[0];
723                    }
724
725                    var $modal = jQuery( modal );
726                    // refresh any iframe so media embedded this way is stopped
727                    $modal.find( 'iframe').each(function(index){
728                        this.src = this.src;
729                    });
730                    // HTML5 videos can be stopped easily
731                    $modal.find( 'video' ).each(function(index){
732                        this.pause();
733                    });
734                    // If there are any forms in the modal, reset them
735                    $modal.find("form").each(function(index){
736                        this.reset();
737                    });
738
739                    $modal.find(".aos-animate").removeClass("aos-animate").addClass("aos-animate-disabled");
740
741                    $modal.fadeOut(400, function(){
742                        $modal.removeClass("live");
743                        $modal.find(".aos-animate-disabled").removeClass("aos-animate-disabled").addClass("aos-animate");
744                    });
745                };
746
747                window.oxyCloseModal = hideModal;
748
749                jQuery( ".oxy-modal-backdrop" ).each(function( index ) {
750
751                    var modal = this;
752
753                    (function( modal ){
754                        var $modal = jQuery( modal );
755						
756						var exitIntentFunction = function( e ){
757                            if( e.target.tagName == 'SELECT' ) { return; }
758							if( e.clientY <= 0 ) {
759								showModal( modal );
760								document.removeEventListener( "mouseleave", exitIntentFunction );
761								document.removeEventListener( "mouseout", exitIntentFunction );
762							}
763						}
764
765                        switch ( jQuery( modal ).data("trigger") ) {
766
767                            case "on_exit_intent":
768                                document.addEventListener( "mouseleave", exitIntentFunction, false);
769								document.addEventListener( "mouseout", exitIntentFunction, false);
770                                break;
771
772                            case "user_clicks_element":
773                                jQuery( jQuery( modal ).data( 'trigger-selector' ) ).click( function( event ) {
774                                    showModal( modal );
775                                    event.preventDefault();
776                                } );
777                                break;
778
779                            case "after_specified_time":
780                                var time = parseInt( jQuery( modal ).data( 'trigger-time' ) );
781                                if( jQuery( modal ).data( 'trigger-time-unit' ) == 'seconds' ) {
782                                    time = parseInt( parseFloat( jQuery( modal ).data( 'trigger-time' ) ) * 1000 );
783                                }
784                                setTimeout( function(){
785                                    showModal( modal );
786                                }, time );
787                                break;
788
789                            case "after_scrolled_amount":
790                                window.addEventListener("scroll", function scrollDetection(){
791                                    var winheight= window.innerHeight || (document.documentElement || document.body).clientHeight;
792                                    var docheight = jQuery(document).height();
793                                    var scrollTop = window.pageYOffset || (document.documentElement || document.body.parentNode || document.body).scrollTop;
794                                    var isScrollUp = false;
795                                    var oxyPreviousScrollTop = parseInt( jQuery( modal ).data( 'previous_scroll_top' ) );
796                                    if( !isNaN( oxyPreviousScrollTop ) ) {
797                                        if( oxyPreviousScrollTop > scrollTop) isScrollUp = true;
798                                    }
799                                    jQuery( modal ).data( 'previous_scroll_top', scrollTop );
800                                    var trackLength = docheight - winheight;
801                                    var pctScrolled = Math.floor(scrollTop/trackLength * 100);
802                                    if( isNaN( pctScrolled ) ) pctScrolled = 0;
803
804                                    if(
805                                        ( isScrollUp && jQuery( modal ).data( 'trigger_scroll_direction' ) == 'up' ) ||
806                                        ( !isScrollUp && jQuery( modal ).data( 'trigger_scroll_direction' ) == 'down' && pctScrolled >= parseInt( jQuery( modal ).data( 'trigger_scroll_amount' ) ) )
807                                    ) {
808                                        showModal( modal );
809                                        window.removeEventListener( "scroll", scrollDetection );
810                                    }
811                                }, false);
812                                break;
813                            case "on_scroll_to_element":
814                                window.addEventListener("scroll", function scrollDetection(){
815                                    var $element = jQuery( jQuery( modal ).data( 'scroll_to_selector' ) );
816                                    if( $element.length == 0 ) {
817                                        window.removeEventListener( "scroll", scrollDetection );
818                                        return;
819                                    }
820
821                                    var top_of_element = $element.offset().top;
822                                    var bottom_of_element = $element.offset().top + $element.outerHeight();
823                                    var bottom_of_screen = jQuery(window).scrollTop() + jQuery(window).innerHeight();
824                                    var top_of_screen = jQuery(window).scrollTop();
825
826                                    if ((bottom_of_screen > bottom_of_element - $element.outerHeight() /2 ) && (top_of_screen < top_of_element + $element.outerHeight() /2 )){
827                                        showModal( modal );
828                                        window.removeEventListener( "scroll", scrollDetection );
829                                    }
830                                }, false);
831                                break;
832                            case "after_number_of_clicks":
833                                document.addEventListener("click", function clickDetection(){
834                                    var number_of_clicks = parseInt( jQuery( modal ).data( 'number_of_clicks' ) );
835
836                                    var clicks_performed = isNaN( parseInt( jQuery( modal ).data( 'clicks_performed' ) ) ) ? 1 :  parseInt( jQuery( modal ).data( 'clicks_performed' ) ) + 1;
837
838                                    jQuery( modal ).data( 'clicks_performed', clicks_performed );
839
840                                    if ( clicks_performed == number_of_clicks ){
841                                        showModal( modal );
842                                        document.removeEventListener( "click", clickDetection );
843                                    }
844                                }, false);
845                                break;
846                            case "after_time_inactive":
847                                var time = parseInt( jQuery( modal ).data( 'time_inactive' ) );
848                                if( jQuery( modal ).data( 'time-inactive-unit' ) == 'seconds' ) {
849                                    time = parseInt( parseFloat( jQuery( modal ).data( 'time_inactive' ) ) * 1000 );
850                                }
851                                var activityDetected = function(){
852                                    jQuery( modal ).data( 'millis_idle', 0 );
853                                };
854                                document.addEventListener( "click", activityDetected);
855                                document.addEventListener( "mousemove", activityDetected);
856                                document.addEventListener( "keypress", activityDetected);
857                                document.addEventListener( "scroll", activityDetected);
858
859                                var idleInterval = setInterval(function(){
860                                    var millis_idle = isNaN( parseInt( jQuery( modal ).data( 'millis_idle' ) ) ) ? 100 :  parseInt( jQuery( modal ).data( 'millis_idle' ) ) + 100;
861                                    jQuery( modal ).data( 'millis_idle', millis_idle );
862                                    if( millis_idle > time ){
863                                        clearInterval( idleInterval );
864                                        document.removeEventListener( "click", activityDetected );
865                                        document.removeEventListener( "mousemove", activityDetected );
866                                        document.removeEventListener( "keypress", activityDetected );
867                                        document.removeEventListener( "scroll", activityDetected );
868                                        showModal( modal );
869                                    }
870                                }, 100);
871                                break;
872
873                            case "after_number_of_page_views":
874                                var modalId = modal.querySelector('.ct-modal').id;
875                                var pageViews = localStorage && localStorage['oxy-' + modalId + '-page-views'] ? parseInt( localStorage['oxy-' + modalId + '-page-views'] ) : 0;
876                                pageViews++;
877                                if( localStorage ) localStorage['oxy-' + modalId + '-page-views'] = pageViews;
878                                if( parseInt( jQuery( modal ).data( 'number_of_page_views' ) ) == pageViews ) {
879                                    if( localStorage ) localStorage['oxy-' + modalId + '-page-views'] = 0;
880                                    showModal( modal );
881                                }
882                                break;
883
884                        }
885
886                        // add event handler to close modal automatically after AJAX form submit
887                        if( $modal.data( 'close-after-form-submit' ) == 'yes' ) {
888
889                            // Contact Form 7
890                            if (typeof wpcf7 !== 'undefined') {
891                                $modal.find('div.wpcf7').each(function () {
892                                    var $form = jQuery(this).find('form');
893                                    this.addEventListener('wpcf7submit', function (event) {
894                                        if (event.detail.contactFormId == $form.attr("id")) {
895                                            setTimeout(function () {
896                                                hideModal(modal);
897                                            }, 3000);
898                                        }
899                                    }, false);
900                                });
901                            }
902
903                            // Caldera Forms
904                            document.addEventListener( "cf.submission", function(event){
905                                // Pending, Caldera AJAX form submissions aren't working since Oxygen 2.2, see: https://github.com/soflyy/oxygen/issues/1638
906                            });
907
908                            // Ninja Forms
909                            jQuery(document).on("nfFormSubmitResponse", function(event, response){
910                                // Only close the modal if the event was triggered from a Ninja Form inside the modal
911                                if( $modal.find("#nf-form-" + response.id + "-cont").length > 0 ) {
912                                    setTimeout(function () {
913                                        hideModal(modal);
914                                    }, 3000);
915                                }
916                            });
917
918                        }
919
920                    })( modal );
921
922                });
923
924                // handle clicks on modal backdrop and on .oxy-close-modal
925                jQuery("body").on('click touchend', '.oxy-modal-backdrop, .oxy-close-modal', function( event ) {
926
927                    var $this = jQuery( this );
928                    var $target = jQuery( event.target );
929
930                    // Click event in the modal div and it's children is propagated to the backdrop
931                    if( !$target.hasClass( 'oxy-modal-backdrop' ) && !$this.hasClass( 'oxy-close-modal' ) ) {
932                        //event.stopPropagation();
933                        return;
934                    }
935
936                    if( $target.hasClass( 'oxy-modal-backdrop' ) && $this.hasClass( 'oxy-not-closable' ) ) {
937                        return;
938                    }
939
940                    if( $this.hasClass( 'oxy-close-modal' ) ) event.preventDefault();
941
942                    var $modal = $this.hasClass( 'oxy-close-modal' ) ? $this.closest('.oxy-modal-backdrop') : $this;
943                    hideModal( $modal[0] );
944                });
945
946                jQuery(document).keyup( function(e){
947                    if( e.key == 'Escape' ){
948                        jQuery(".oxy-modal-backdrop:visible").each(function(index){
949                            if( jQuery(this).data("close_on_esc") == 'on' ) hideModal(this);
950                        });
951                    }
952                } );
953
954            });
955
956		</script>
956
957
958	
958<script id="wp-hooks-js" src="https://fiscale.com/wp-includes/js/dist/hooks.min.js?ver=f0f188028580e8dc1255"></script>
vendor: 1 bytes, line 958
958
959<script id="wp-i18n-js" src="https://fiscale.com/wp-includes/js/dist/i18n.min.js?ver=1dfe7db3940c23ea9216"></script>
vendor: 1 bytes, line 959
959
960<script id="wp-i18n-js-after">
961wp.i18n.setLocaleData( { 'text direction\u0004ltr': [ 'ltr' ] } );
962//# sourceURL=wp-i18n-js-after
963</script>
vendor: 1 bytes, line 963
963
964<script id="swv-js" src="https://fiscale.com/wp-content/plugins/contact-form-7/includes/swv/js/index.js?ver=6.1.7"></script>
vendor: 1 bytes, line 964
964
965<script id="contact-form-7-js-translations">
966( function( domain, translations ) {
967	var localeData = translations.locale_data[ domain ] || translations.locale_data.messages;
968	localeData[""].domain = domain;
969	wp.i18n.setLocaleData( localeData, domain );
970} )( "contact-form-7", {"translation-revision-date":"2026-05-05 18:32:38+0000","generator":"GlotPress\/4.0.3","domain":"messages","locale_data":{"messages":{"":{"domain":"messages","plural-forms":"nplurals=2; plural=n != 1;","lang":"en_GB"},"This contact form is placed in the wrong place.":["This contact form is placed in the wrong place."],"Error:":["Error:"]}},"comment":{"reference":"includes\/js\/index.js"}} );
971//# sourceURL=contact-form-7-js-translations
972</script>
vendor: 1 bytes, line 972
972
973<script id="contact-form-7-js-before">
974var wpcf7 = {
975    "api": {
976        "root": "https:\/\/fiscale.com\/wp-json\/",
977        "namespace": "contact-form-7\/v1"
978    }
979};
980//# sourceURL=contact-form-7-js-before
981</script>
vendor: 1 bytes, line 981
981
982<script id="contact-form-7-js" src="https://fiscale.com/wp-content/plugins/contact-form-7/includes/js/index.js?ver=6.1.7"></script>
vendor: 1 bytes, line 982
982
983<script id="moove_gdpr_frontend-js-extra">
984var moove_frontend_gdpr_scripts = {"ajaxurl":"https://fiscale.com/wp-admin/admin-ajax.php","post_id":"1457","plugin_dir":"https://fiscale.com/wp-content/plugins/gdpr-cookie-compliance","show_icons":"all","is_page":"","ajax_cookie_removal":"false","strict_init":"2","enabled_default":{"strict":1,"third_party":0,"advanced":0,"performance":0,"preference":0},"geo_location":"false","force_reload":"false","is_single":"1","hide_save_btn":"false","current_user":"0","cookie_expiration":"365","script_delay":"2000","close_btn_action":"1","close_btn_rdr":"","scripts_defined":"{\"cache\":true,\"header\":\"\",\"body\":\"\",\"footer\":\"\",\"thirdparty\":{\"header\":\"\",\"body\":\"\",\"footer\":\"\"},\"strict\":{\"header\":\"\",\"body\":\"\",\"footer\":\"\"},\"advanced\":{\"header\":\"\",\"body\":\"\",\"footer\":\"\"}}","gdpr_scor":"true","wp_lang":"","parent_domain_cookies":["_ga","_fbp","_gid","_gat","__utma","__utmb","__utmc","__utmt","__utmz","_gcl_","_gac_","_fbc"],"wp_consent_api":"false","gdpr_nonce":"be2c059643","gdpr_focus_cb":"false","gdpr_a11y_strict_first":"Turn on %s first to change this setting."};
985//# sourceURL=moove_gdpr_frontend-js-extra
986</script>
vendor: 1 bytes, line 986
986
987<script id="moove_gdpr_frontend-js" src="https://fiscale.com/wp-content/plugins/gdpr-cookie-compliance/dist/scripts/main.js?ver=5.2.0"></script>
vendor: 1 bytes, line 987
987
988<script id="moove_gdpr_frontend-js-after">
989var gdpr_c=document.cookie.match(/(?:^|;\s*)moove_gdpr_popup=([^;]*)/);var gdpr_d=gdpr_c?JSON.parse(decodeURIComponent(gdpr_c[1])):{};var gdpr_consent__strict=gdpr_d.strict==="1"?"true":"false";var gdpr_consent__thirdparty=gdpr_d.thirdparty==="1"?"true":"false";var gdpr_consent__advanced=gdpr_d.advanced==="1"?"true":"false";var gdpr_consent__performance=gdpr_d.performance==="1"?"true":"false";var gdpr_consent__preference=gdpr_d.preference==="1"?"true":"false";var _cc=[];if(gdpr_d.strict==="1")_cc.push("strict");if(gdpr_d.thirdparty==="1")_cc.push("thirdparty");if(gdpr_d.advanced==="1")_cc.push("advanced");if(gdpr_d.performance==="1")_cc.push("performance");if(gdpr_d.preference==="1")_cc.push("preference");var gdpr_consent__cookies=_cc.join("|");
990//# sourceURL=moove_gdpr_frontend-js-after
991</script>
vendor: 1 bytes, line 991
991
992<script id="oxygen-aos-js" src="https://fiscale.com/wp-content/plugins/oxygen/component-framework/vendor/aos/aos.js?ver=1"></script>
vendor: 1 bytes, line 992
992
993<script id="fluent_forms_conversational_form-js-extra">
994var fluent_forms_global_var_1 = {"fluent_forms_admin_nonce":"","ajaxurl":"https://fiscale.com/wp-admin/admin-ajax.php","nonce":"921c20f623","form":{"id":"3","questions":[{"id":"input_radio","name":"input_radio","title":"Are you a limited company?","type":"FlowFormMultipleChoiceType","ff_input_type":"input_radio","container_class":"","autocomplete":null,"placeholder":null,"maxLength":null,"required":false,"requiredMsg":"This field is required","errorMessage":"This field is required","validationRules":{"required":{"value":false,"message":"This field is required"}},"tagline":"","style_pref":{"layout":"default","media":"https://fiscale.com/wp-content/plugins/fluentform/public/img/conversational/demo_4.jpg","brightness":0,"alt_text":"","media_x_position":50,"media_y_position":50},"conditional_logics":[],"calculation_settings":null,"is_calculable":false,"has_save_and_resume":false,"options":[{"label":"Yes","value":"yes","calc_value":"","image":"","id":0},{"label":"No","value":"no","calc_value":"","image":"","id":1}],"nextStepOnAnswer":true},{"id":"input_text_2","name":"input_text_2","title":"Your Name","type":"FlowFormTextType","ff_input_type":"input_text","container_class":"","autocomplete":null,"placeholder":"John Smith","maxLength":"","required":false,"requiredMsg":"This field is required","errorMessage":"This field is required","validationRules":{"required":{"value":false,"message":"This field is required"}},"tagline":"","style_pref":{"layout":"default","media":"https://fiscale.com/wp-content/plugins/fluentform/public/img/conversational/demo_4.jpg","brightness":0,"alt_text":"","media_x_position":50,"media_y_position":50},"conditional_logics":[],"calculation_settings":null,"is_calculable":false,"has_save_and_resume":false},{"id":"input_text","name":"input_text","title":"Business Name","type":"FlowFormTextType","ff_input_type":"input_text","container_class":"","autocomplete":null,"placeholder":"eg: My Company Limited","maxLength":"","required":true,"requiredMsg":"This field is required","errorMessage":"This field is required","validationRules":{"required":{"value":true,"message":"This field is required"}},"tagline":"","style_pref":{"layout":"default","media":"https://fiscale.com/wp-content/plugins/fluentform/public/img/conversational/demo_4.jpg","brightness":0,"alt_text":"","media_x_position":50,"media_y_position":50},"conditional_logics":[],"calculation_settings":null,"is_calculable":false,"has_save_and_resume":false},{"id":"phone","name":"phone","title":"Your Phone/Mobile","type":"FlowFormPhoneType","ff_input_type":"phone","container_class":"","autocomplete":null,"placeholder":"Mobile Number","maxLength":null,"required":true,"requiredMsg":"This field is required","errorMessage":"This field is required","validationRules":{"required":{"value":true,"message":"This field is required"},"valid_phone_number":{"value":false,"message":"Phone number is not valid"}},"tagline":"","style_pref":{"layout":"default","media":"https://fiscale.com/wp-content/plugins/fluentform/public/img/conversational/demo_5.jpg","brightness":0,"alt_text":"","media_x_position":50,"media_y_position":50},"conditional_logics":[],"calculation_settings":null,"is_calculable":false,"has_save_and_resume":false,"phone_settings":{"enabled":false,"itlOptions":"{\"separateDialCode\":false,\"nationalMode\":true,\"autoPlaceholder\":\"aggressive\",\"formatOnDisplay\":true,\"validationNumberTypes\":[\"MOBILE\",\"FIXED_LINE_OR_MOBILE\",\"FIXED_LINE\",\"TOLL_FREE\"],\"initialCountry\":\"\"}","ipLookupUrl":false}},{"id":"email","name":"email","title":"Email","type":"FlowFormEmailType","ff_input_type":"input_email","container_class":"","autocomplete":null,"placeholder":"Email Address","maxLength":null,"required":true,"requiredMsg":"This field is required","errorMessage":"This field is required","validationRules":{"required":{"value":true,"message":"This field is required"},"email":{"value":true,"message":"This field must contain a valid email"}},"tagline":"Please Provide your Email Address","style_pref":{"layout":"default","media":"https://fiscale.com/wp-content/plugins/fluentform/public/img/conversational/demo_5.jpg","brightness":0,"alt_text":"","media_x_position":50,"media_y_position":50},"conditional_logics":[],"calculation_settings":null,"is_calculable":false,"has_save_and_resume":false}
994,{"id":"input_text_3","name":"input_text_3","title":"How many employees do you have?","type":"FlowFormTextType","ff_input_type":"input_text","container_class":"","autocomplete":null,"placeholder":"","maxLength":"","required":false,"requiredMsg":"This field is required","errorMessage":"This field is required","validationRules":{"required":{"value":false,"message":"This field is required"}},"tagline":"","style_pref":{"layout":"default","media":"https://fiscale.com/wp-content/plugins/fluentform/public/img/conversational/demo_5.jpg","brightness":0,"alt_text":"","media_x_position":50,"media_y_position":50},"conditional_logics":[],"calculation_settings":null,"is_calculable":false,"has_save_and_resume":false}],"image_preloads":[],"submit_button":{"uniqElKey":"el_1524065200616","element":"button","attributes":{"type":"submit","class":""},"settings":{"align":"left","button_style":"default","container_class":"","help_message":"","background_color":"#409EFF","button_size":"md","color":"#ffffff","button_ui":{"type":"default","text":"Submit","img_url":""},"normal_styles":{"backgroundColor":"#409EFF","borderColor":"#409EFF","color":"#ffffff","borderRadius":"","minWidth":""},"hover_styles":{"backgroundColor":"#ffffff","borderColor":"#409EFF","color":"#409EFF","borderRadius":"","minWidth":""},"current_state":"normal_styles"},"editor_options":{"title":"Submit Button"}},"hasPayment":false,"hasCalculation":false,"reCaptcha":false,"hCaptcha":false,"turnstile":false,"has_per_step_save":false,"has_resume_from_last_step":false,"has_save_link":false,"has_save_and_resume_button":false,"step_completed":0},"assetBaseUrl":"https://fiscale.com/wp-content/plugins/fluentform/app/Services/FluentConversational/public","i18n":{"skip_btn":"SKIP","confirm_btn":"OK","continue":"Continue","keyboard_instruction":"Press \u003Cb\u003EEnter \u21b5\u003C/b\u003E","multi_select_hint":"Choose as many as you like","single_select_hint":"Choose one option","progress_text":"{percent}% completed","long_text_help":"\u003Cb\u003EShift \u21e7\u003C/b\u003E + \u003Cb\u003EEnter \u21b5\u003C/b\u003E to make a line break.","invalid_prompt":"Please fill out the field correctly","default_placeholder":"Type Your answer here","key_hint_text":"Key","key_hint_tooltip":"Press the key to select","ranking_reset":"Reset order"},"form_id":"3","hasPro":"1","is_inline_form":"1","design":{"background_color":"#FFFFFF","question_color":"#191919","answer_color":"#0445AF","button_color":"#0445AF","button_text_color":"#FFFFFF","background_image":"","background_brightness":"0","disable_branding":"yes","hide_media_on_mobile":"no","key_hint":"yes","enable_scroll_to_top":"no","asteriskPlacement":"asterisk-right","disable_scroll_to_next":"no"},"extra_inputs":{"__fluent_form_embded_post_id":1457,"_fluentform_3_fluentformnonce":"03028c6725","_wp_http_referer":"/what-qualifies-as-rd/"},"uploading_txt":"Uploading","upload_completed_txt":"100% Completed","unknown_error_txt":"An unknown error occurred","request_error_txt":"An error occurred while processing your request","paymentConfig":null,"date_i18n":{"previousMonth":"Previous Month","nextMonth":"Next Month","months":{"shorthand":["Jan","Feb","Mar","Apr","May","Jun","Jul","Aug","Sep","Oct","Nov","Dec"],"longhand":["January","February","March","April","May","June","July","August","September","October","November","December"]},"weekdays":{"longhand":["Sunday","Monday","Tuesday","Wednesday","Thursday","Friday","Saturday"],"shorthand":["Sun","Mon","Tue","Wed","Thu","Fri","Sat"]},"daysInMonth":[31,28,31,30,31,30,31,31,30,31,30,31],"rangeSeparator":" to ","weekAbbreviation":"Wk","scrollTitle":"Scroll to increment","toggleTitle":"Click to toggle","amPM":["AM","PM"],"yearAriaLabel":"Year","firstDayOfWeek":1},"file_delete_nonce":"c1cb9c1fdb","file_upload_settings":[],"crop_image_title":"Crop Image","crop_confirm_txt":"Crop & Upload","crop_cancel_txt":"Cancel","crop_close_txt":"Close","crop_reset_txt":"Reset","crop_ratio_txt":"Crop ratio","crop_ratio_free_txt":"Free","crop_invalid_dimensions_txt":"The selected image is smaller than the required crop size.","crop_exact_dimensions_txt":"The cropped image must match the required width and height.","crop_dimension_instruction_txt":"Crop the image to exactly %1$s px x %2$s px.","crop_invalid_image_txt":"Unable to process the selected image.","crop_loading_txt":"Preparing image..."};
995//# sourceURL=fluent_forms_conversational_form-js-extra
996</script>
vendor: 1 bytes, line 996
996
997<script id="fluent_forms_conversational_form-js" src="https://fiscale.com/wp-content/plugins/fluentform/app/Services/FluentConversational/public/js/conversationalForm.js?ver=6.2.15"></script>
vendor: 1 bytes, line 997
997
998<script type="text/javascript" id="ct-footer-js">
999	  	AOS.init({
1000	  		  		  		  		  		  		  				  			})
1001		
1002				jQuery('body').addClass('oxygen-aos-enabled');
1003		
1004		
1005	</script>
1005
1006    
1007	<!--copyscapeskip-->
1008	<!-- V1 -->
1009			<dialog id="moove_gdpr_cookie_modal" class="gdpr_lightbox-hide" open tabindex="-1" aria-modal="true" aria-label="GDPR Settings Screen">
1010	<div class="moove-gdpr-modal-content moove-clearfix logo-position-left moove_gdpr_modal_theme_v1">
1011				<button class="moove-gdpr-modal-close" aria-label="Close GDPR Cookie Settings">
1012			<span class="gdpr-sr-only">Close GDPR Cookie Settings</span>
1013			<span class="gdpr-icon moovegdpr-arrow-close"></span>
1014		</button>
1015				<div class="moove-gdpr-modal-left-content">
1016		
1017<div class="moove-gdpr-company-logo-holder">
1018	<img src="https://fiscale.com/wp-content/plugins/gdpr-cookie-compliance/dist/images/gdpr-logo.png" alt="Fiscale"   width="350"  height="233"  class="img-responsive" />
1019</div>
1020<!--  .moove-gdpr-company-logo-holder -->
1021		<ul id="moove-gdpr-menu" role="tablist" aria-label="Cookie categories">
1022			
1023<li class="menu-item-on menu-item-privacy_overview menu-item-selected" role="presentation">
1024	<button data-href="#privacy_overview" id="gdpr-tab-privacy_overview" class="moove-gdpr-tab-nav" role="tab" aria-selected="true" aria-controls="privacy_overview" aria-label="Privacy Overview">
1025	<span class="gdpr-nav-tab-title">Privacy Overview</span>
1026	</button>
1027</li>
1028
1029	<li class="menu-item-strict-necessary-cookies menu-item-off" role="presentation">
1030	<button data-href="#strict-necessary-cookies" id="gdpr-tab-strict-necessary-cookies" class="moove-gdpr-tab-nav" role="tab" aria-selected="false" aria-controls="strict-necessary-cookies" tabindex="-1" aria-label="Strictly Necessary Cookies">
1031		<span class="gdpr-nav-tab-title">Strictly Necessary Cookies</span>
1032	</button>
1033	</li>
1034
1035
1036
1037
1038
1039		</ul>
1040		
1041<div class="moove-gdpr-branding-cnt">
1042			<a href="https://wordpress.org/plugins/gdpr-cookie-compliance/" rel="noopener noreferrer" target="_blank" class='moove-gdpr-branding'>Powered by&nbsp; <span>GDPR Cookie Compliance</span><span class="gdpr-sr-only"> (opens in a new tab)</span></a>
1043		</div>
1044<!--  .moove-gdpr-branding -->
1045		</div>
1046		<!--  .moove-gdpr-modal-left-content -->
1047		<div class="moove-gdpr-modal-right-content">
1048		<div class="moove-gdpr-modal-title">
1049			 
1050		</div>
1051		<!-- .moove-gdpr-modal-ritle -->
1052		<div class="main-modal-content">
1053
1054			<div class="moove-gdpr-tab-content">
1055			
1056<div id="privacy_overview" class="moove-gdpr-tab-main">
1057		<h2 class="tab-title"><span class="gdpr-tab-title-text">Privacy Overview</span></h2>
1058		<div class="moove-gdpr-tab-main-content">
1059	<p>This website uses cookies so that we can provide you with the best user experience possible. Cookie information is stored in your browser and performs functions such as recognising you when you return to our website and helping our team to understand which sections of the website you find most interesting and useful.</p>
1060		</div>
1061	<!--  .moove-gdpr-tab-main-content -->
1062
1063</div>
1064<!-- #privacy_overview -->
1065			
1066  <div id="strict-necessary-cookies" class="moove-gdpr-tab-main" style="display:none">
1067    <h2 class="tab-title"><span class="gdpr-tab-title-text">Strictly Necessary Cookies</span></h2>
1068    <div class="moove-gdpr-tab-main-content">
1069      <p>Strictly Necessary Cookie should be enabled at all times so that we can save your preferences for cookie settings.</p>
1070      <div class="moove-gdpr-status-bar ">
1071        <div class="gdpr-cc-form-wrap">
1072          <div class="gdpr-cc-form-fieldset">
1073            <label class="cookie-switch" for="moove_gdpr_strict_cookies">    
1074              <input type="checkbox" aria-label="Strictly Necessary Cookies"  value="check" name="moove_gdpr_strict_cookies" id="moove_gdpr_strict_cookies">
1075              <span class="cookie-slider cookie-round gdpr-sr" aria-hidden="true" data-text-enable="Enabled" data-text-disabled="Disabled">
1076                <span class="gdpr-sr-label">
1077                  <span class="gdpr-sr-enable">Enabled</span>
1078                  <span class="gdpr-sr-disable">Disabled</span>
1079                </span>
1080              </span>
1081            </label>
1082          </div>
1083          <!-- .gdpr-cc-form-fieldset -->
1084        </div>
1085        <!-- .gdpr-cc-form-wrap -->
1086      </div>
1087      <!-- .moove-gdpr-status-bar -->
1088                                              
1089    </div>
1090    <!--  .moove-gdpr-tab-main-content -->
1091  </div>
1092  <!-- #strict-necesarry-cookies -->
1093			
1094			
1095									
1096			</div>
1097			<!--  .moove-gdpr-tab-content -->
1098		</div>
1099		<!--  .main-modal-content -->
1100		<div class="moove-gdpr-modal-footer-content">
1101			<div class="moove-gdpr-button-holder">
1102						<button class="mgbutton moove-gdpr-modal-allow-all button-visible" aria-label="Enable All">Enable All</button>
1103								<button class="mgbutton moove-gdpr-modal-save-settings button-visible" aria-label="Save Settings">Save Settings</button>
1104				</div>
1105<!--  .moove-gdpr-button-holder -->
1106		</div>
1107		<!--  .moove-gdpr-modal-footer-content -->
1108		</div>
1109		<!--  .moove-gdpr-modal-right-content -->
1110
1111		<div class="moove-clearfix"></div>
1112
1113	</div>
1114	<!--  .moove-gdpr-modal-content -->
1115	</dialog>
1116	<!-- #moove_gdpr_cookie_modal -->
1117	<!--/copyscapeskip-->
1118<!-- /WP_FOOTER --> 
1119</body>
1120</html>

Line numbers count LF bytes from the start of the resource, as the search results do. Vendor segments are library code the classifier recognised; they are stored but not indexed. Bytes are shown as Latin1 characters, one per byte.