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Our Chartered Certified Accountants and Chartered Tax Advisers offer personalised solutions to help you navigate property taxation and compliance with confidence. Contact Us Dubai Relocation SEAMLESSLY RELOCATE TO DUBAI WITH EXPERT GUIDANCE, PERSONALIZED SUPPORT, AND HASSLE-FREE MOVING SOLUTIONS. FROM VISA ASSISTANCE TO SETTLING IN, WE MAKE YOUR MOVE TO THE UAE SMOOTH AND STRESS-FREE. Contact Us Unlock Efficiency with Trusted Offshore Outsourcing Boost Profitability: Build Your Finance Team in Bangladesh, Supervised by UK Chartered Accountants Contact Us Supported businesses 100 Projects done 200 Clients worldwide 0 Your Confidence, Our Commitment Specialist UK property tax service tailored to you. Why Choose Us? Chartered Tax AdvisersChartered Certified AccountantsInternational Tax SpecialistsProperty Tax ExpertsDubai Relocation SpecialistsDedicated ManagersTech-Savvy Accountants Kickstart Your Journey Book your free 30 minutes callDiscovery call today Book a Free Discovery Call Ask for Help Our Services We provide expert tax advisory and accounting solutions, specially tailored. View All Services Accounting & Financial Reporting Accurate financials. Full compliance. Better decisions. Trusted by property businesses, SMEs, and group structures across the UK. Business Tax Advisory & Compliance Expert business tax planning, corporation tax returns, capital allowances, R&D credits, and HMRC disclosure support. Trusted by UK property businesses and SMEs. International & Cross-Border Tax Planning Protect your profits. Avoid double taxation. 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Subscription FormSubscribeform.fluent_form_2 .wpf_has_custom_css.ff-btn-submit { background-color:#1a7efb;border-color:#1a7efb;color:#ffffff;min-width:100%; }form.fluent_form_2 .wpf_has_custom_css.ff-btn-submit:hover { background-color:#ffffff;border-color:#1a7efb;color:#1a7efb;min-width:100%; } window.fluent_form_ff_form_instance_2_1 = {"id":"2","settings":{"layout":{"labelPlacement":"top","helpMessagePlacement":"with_label","errorMessagePlacement":"inline","asteriskPlacement":"asterisk-right"},"restrictions":{"denyEmptySubmission":{"enabled":false}}},"form_instance":"ff_form_instance_2_1","form_id_selector":"fluentform_2","rules":{"email":{"required":{"value":true,"message":"This field is required","global":false,"global_message":"This field is required"},"email":{"value":true,"message":"This field must contain a valid email","global":false,"global_message":"This field must contain a valid email"}}},"debounce_time":300}; Visit Our Latest BlogRead Our New Blog​ Thinking of Starting a Buy to Let Company Setup? Here’s Everything You Need to Know If you’re considering a buy-to-let company setup, it’s essential to...Read More thetaxlead26 May 2025 First -Time Buyer Stamp Duty Relief in 2025? What You Need to Know Buying your first home is a huge milestone and, let’s...Read More thetaxlead14 May 2025 R&D Tax Relief for SMEs Innovation lies at the heart of every successful small and...Read More thetaxlead26 December 2024 Register of Overseas Entities in the UK: A Comprehensive Guide The UK’s Register of Overseas Entities (ROE) is a relatively...Read More thetaxlead22 December 2024 Load More Tired of chasing your accountant? Schedule a Free 30-minute discovery call by providing your contact details, mentioning your requirements, and selecting a convenient date for the call. Home_FormFirst NameLast NameEmailPhone/MobileYour Message Dropdown- Select -Option 1Option 2Submit Form window.fluent_form_ff_form_instance_3_2 = {"id":"3","settings":{"layout":{"labelPlacement":"top","asteriskPlacement":"asterisk-right","helpMessagePlacement":"with_label","errorMessagePlacement":"inline","cssClassName":""},"restrictions":{"denyEmptySubmission":{"enabled":false}}},"form_instance":"ff_form_instance_3_2","form_id_selector":"fluentform_3","rules":{"names[first_name]":{"required":{"value":false,"message":"This field is required","global_message":"This field is required","global":true}},"names[middle_name]":{"required":{"value":false,"message":"This field is required","global_message":"This field is required","global":true}},"names[last_name]":{"required":{"value":false,"message":"This field is required","global_message":"This field is required","global":true}},"email":{"required":{"value":true,"message":"This field is required","global_message":"This field is required","global":true},"email":{"value":true,"message":"This field must contain a valid email","global_message":"This field must contain a valid email","global":true}},"phone":{"required":{"value":true,"message":"This field is required","global":true,"global_message":"This field is required"},"valid_phone_number":{"value":true,"message":"Phone number is not valid","global":true,"global_message":"Phone number is not valid"}},"description":{"required":{"value":true,"message":"This field is required","global_message":"This field is required","global":true}},"dropdown":{"required":{"value":false,"message":"This field is required","global_message":"This field is required","global":true}}},"debounce_time":300}; Extremely professional and thorough accountant.I had pleasure to work with him over past several years and he is always hands on with taxes and expenses. Very knowledgeable and supportive professional with keen eye to detail. I feel very lucky to find such a great help with numbers. I would give 6 stars if there would be an option. Highly recommended! Mr R Wojcik Director - V Max Motors Limited I recently joined The Tax Lead and the entire onboarding process was seamless. The support is truly commendable, with prompt and clear responses to all my queries. Everything I needed to understand was thoroughly explained to me. Mr. Shamim's extensive knowledge instills a sense of confidence that my financial affairs are in trustworthy hands. Highly recommend for businesses seeking expert accountancy guidance. Bartlomiej Tomaja Director - BTOM Construction Limited We have been using the tax lead for our business and personal taxes. The team is very professional and competent. They are very committed in helping us in every possible way they could without any hesitation. Very happy with their services and happy to recommend anyone who needs help with their accounting and tax matters. David The Tax Lead, Supervised And Regulated By The Association Of Chartered Certified Accountants (ACCA), Provides A Comprehensive Range Of Accountancy, Tax Compliance, And Advisory Services To Businesses And Individuals In The UK And UAE. Our Company, Registered Under Number 14111081, Operates From Offices In Grays, Essex, And London. Helpful Link Services Contact Who We Serve Blog Cookie Policy Our Services Business Tax Advisory & Compliance VAT & Indirect Tax - Done Right Owner-Managed Business Advisory Payroll & Employer Services Contact Us [email protected] +44 (0) 203 376 0933 1st Floor, 37 Orsett Road, Grays RM17 5DS Facebook-f Instagram Linkedin-in Youtube ©2025 The Tax Lead COPYRIGHT ALL RIGHT RESERVED. 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shouldResize=BV_IS_RESIZE_ENABLED&&!BV_IMAGES_NOT_TO_RESIZE.some(pattern=>new_url.includes(pattern));if(shouldResize){let resized_infos=get_bv_identifier(encoded_url,"bv-resized-infos"),device_name=getImageDeviceName(resized_infos,dimensions);if(device_name!=""){let img_ext=getExtension(new_url);new_url+="."+device_name+"."+img_ext}}return webp_status&&(new_url+=".bv.webp"),query_string&&(new_url+=`?${query_string}`),new_url}__name(getNewImageUrlSVG,"getNewImageUrlSVG");function get_bv_identifier(property,attr_identifier="bv-identifer"){let a=null;try{a=property.match(/.*?base64,(.*?)"/)}catch(error){console.log(error)}if(!a||!a[1])try{a=property.match(/.*?base64,(.*)/)}catch(error){console.log(error)}if(a&&a[1]){let b=null;if(attr_identifier=="bv-identifer"?b=atob(a[1]).match(/.*?bv-identifer="(.*?)"/):attr_identifier=="bv-bg-style"?b=atob(a[1]).match(/.*?bv-bg-style="(.*?)"/):attr_identifier=="bv-resized-infos"&&(b=atob(a[1]).match(/.*?bv-resized-infos="(.*?)"/)),b&&b[1])return attr_identifier=="bv-bg-style"||attr_identifier=="bv-resized-infos"?atob(b[1]):b[1]}return!1}__name(get_bv_identifier,"get_bv_identifier");var bv_url_map=JSON.parse('{"0":"https://thetaxlead.co.uk/ttl23/wp-content/uploads/al_opt_content/IMAGE/thetaxlead.co.uk/wp-content/uploads/2025/08/Property-Tax-Advisors.png.bv.webp?bv_host=thetaxlead.co.uk","1":"https://thetaxlead.co.uk/ttl23/wp-content/uploads/al_opt_content/IMAGE/thetaxlead.co.uk/wp-content/plugins/elementskit-lite/widgets/init/assets/img/arrow.png?bv_host=thetaxlead.co.uk","2":"https://thetaxlead.co.uk/ttl23/wp-content/uploads/al_opt_content/IMAGE/thetaxlead.co.uk/wp-content/plugins/elementskit-lite/widgets/init/assets/img/sort_asc.png?bv_host=thetaxlead.co.uk","3":"https://thetaxlead.co.uk/ttl23/wp-content/uploads/al_opt_content/IMAGE/thetaxlead.co.uk/wp-content/plugins/elementskit-lite/widgets/init/assets/img/sort_desc.png?bv_host=thetaxlead.co.uk","4":"https://thetaxlead.co.uk/ttl23/wp-content/uploads/al_opt_content/IMAGE/thetaxlead.co.uk/wp-content/plugins/elementskit-lite/widgets/init/assets/img/sort_asc_disabled.png?bv_host=thetaxlead.co.uk","5":"https://thetaxlead.co.uk/ttl23/wp-content/uploads/al_opt_content/IMAGE/thetaxlead.co.uk/wp-content/uploads/2025/09/Screenshot-2025-09-13-195418.png.bv.webp?bv_host=thetaxlead.co.uk","6":"https://thetaxlead.co.uk/ttl23/wp-content/uploads/al_opt_content/IMAGE/thetaxlead.co.uk/wp-content/uploads/2025/09/dubai-scaled.png?bv_host=thetaxlead.co.uk","7":"https://thetaxlead.co.uk/ttl23/wp-content/uploads/al_opt_content/IMAGE/thetaxlead.co.uk/wp-content/uploads/2025/09/Screenshot-2025-09-13-195418-1.png.bv.webp?bv_host=thetaxlead.co.uk"}');const bvObservedNodesWithCounter=new Map,bv_webp_status=isWebpSupported();function bvObserveImgNode(node){const bv_counter=bvObservedNodesWithCounter.get(node)||0;bv_counter<50&&(bvObservedNodesWithCounter.set(node,bv_counter+1),other_image_observer.observe(node),console.log("NodeP with backgroundImage :",node))}__name(bvObserveImgNode,"bvObserveImgNode");function set_iframe_element_src_v2(iframe_element){let src_value=iframe_element.getAttribute("bv-data-src");src_value?(src_value.includes("autoplay=1")&&(src_value+="&mute=1"),iframe_element.setAttribute("src",src_value)):console.log("IFRAME_SRC_NOT_FOUND : "+entry)}__name(set_iframe_element_src_v2,"set_iframe_element_src_v2");function handleOtherImages(entries){entries.map(entry2=>{if(entry2.isIntersecting){const computedStyle=getComputedStyle(entry2.target),background=computedStyle.getPropertyValue("background")||"none",backgroundImage=computedStyle.getPropertyValue("background-image")||"none";let property_value=null,property_type=null;if(backgroundImage!=="none"&&backgroundImage.match(/url\(/)?(property_value=backgroundImage,property_type="background-image"):background!=="none"&&background.match(/url\(/)&&(property_value=background,property_type="background"),property_value){let bv_bg_style=get_bv_identifier(property_value,"bv-bg-style"),url_identifier=get_bv_identifier(property_value);if(url_identifier){let new_url=bv_url_map[url_identifier];if(new_url){const regex=/url\(['"]?(data:image.*?)['"]?\)/g;if(bv_bg_style&&bv_bg_style.length>0){for(;(match=regex.exec(bv_bg_style))!==null;){let new_img_url=getNewImageUrlSVG(new_url,bv_webp_status,property_value,entry2.target.getBoundingClientRect());bv_bg_style=bv_bg_style.replace(match[1],new_img_url)}let new_bv_bg_style=entry2.target.getAttribute("style")||"";new_bv_bg_style=new_bv_bg_style+(new_bv_bg_style?";":"")+(bv_bg_style||""),entry2.target.setAttribute("style",new_bv_bg_style)}else{for(;(match=regex.exec(property_value))!==null;){let new_img_url=getNewImageUrlSVG(new_url,bv_webp_status,property_value,entry2.target.getBoundingClientRect());property_value=property_value.replace(match[1],new_img_url)}entry2.target.style.setProperty(property_type,property_value,"important")}}}}bvObservedNodesWithCounter.delete(entry2.target),other_image_observer.unobserve(entry2.target)}})}__name(handleOtherImages,"handleOtherImages");function handleIframesV2(entries){entries.map(entry2=>{entry2.isIntersecting&&(set_iframe_element_src_v2(entry2.target),iframe_observer_v2.unobserve(entry2.target))})}__name(handleIframesV2,"handleIframesV2");const bvCheckNode=__name((node,currentLevel=1,maxLevel=1/0)=>{if(node.nodeType===1){const className=node.getAttribute("class");if(node.nodeName==="IFRAME"&&typeof className=="string"&&className.includes("bv-lazyload-iframe"))iframe_observer_v2.observe(node);else{const computedStyle=getComputedStyle(node),background=computedStyle.getPropertyValue("background")||"none",backgroundImage=computedStyle.getPropertyValue("background-image")||"none";backgroundImage!=="none"&&backgroundImage.match(/url\(/)?get_bv_identifier(backgroundImage)&&bvObserveImgNode(node):background!=="none"&&background.match(/url\(/)?get_bv_identifier(background)&&bvObserveImgNode(node):typeof className=="string"&&className.includes("bv-lazyload-bg-style")?bv_style_observer.observe(node):typeof className=="string"&&className.includes("bv-lazyload-tag-img")?img_observer.observe(node):typeof className=="string"&&className.includes("bv-lazyload-picture")&&picture_lazy_observer.observe(node)}}currentLevel<maxLevel&&node.childNodes.length&&node.childNodes.forEach(childNode=>{bvCheckNode(childNode,currentLevel+1,maxLevel)})},"bvCheckNode");function bv_handle_mutations(mutations){mutations.forEach(mutation=>{if(mutation.type==="childList"&&mutation.addedNodes.length)mutation.addedNodes.forEach(node=>{setTimeout(function(){bvCheckNode(node)},0)});else if(mutation.type==="attributes"){const targetNode=mutation.target,attributeName=mutation.attributeName,attributeValue=targetNode.getAttribute(attributeName);if(attributeName==="style"&&targetNode.style.backgroundImage!==mutation_observer.prevBackgroundImage){const computedStyle=getComputedStyle(targetNode),background=computedStyle.getPropertyValue("background")||"none",backgroundImage=computedStyle.getPropertyValue("background-image")||"none";backgroundImage!=="none"&&backgroundImage.match(/url\(/)?get_bv_identifier(backgroundImage)&&bvObserveImgNode(targetNode):background!=="none"&&background.match(/url\(/)&&get_bv_identifier(background)&&bvObserveImgNode(targetNode)}else attributeName==="class"&&setTimeout(function(){bvCheckNode(targetNode)},0)}})}__name(bv_handle_mutations,"bv_handle_mutations");function handle_mod_key_nodes(){let node_elements=document.querySelectorAll("[bv-img-mod-key]");for(let i=0;i<node_elements.length;i++){let element=node_elements[i],target_key=element.getAttribute("bv-img-mod-key"),mod_url=element.getAttribute(target_key);if(mod_url){let url_identifier=get_bv_identifier(mod_url);if(url_identifier){let old_url=bv_url_map[url_identifier];if(old_url){let dimensions=element.getBoundingClientRect(),new_img_url=getNewImageUrlSVG(old_url,bv_webp_status,mod_url,dimensions);element.setAttribute(target_key,new_img_url)}}}}}__name(handle_mod_key_nodes,"handle_mod_key_nodes");function bvRemoveEventListeners(){for(const event of bv_lazyload_events)window.removeEventListener(event,handleLazyloadedStyleImages)}__name(bvRemoveEventListeners,"bvRemoveEventListeners");function handleLazyloadedStyleImages(){setTimeout(function(){bvRemoveEventListeners()},0),document.querySelectorAll("body *").forEach(_element=>{setTimeout(function(){bvCheckNode(_element,1,1)},0)})}__name(handleLazyloadedStyleImages,"handleLazyloadedStyleImages"),handle_mod_key_nodes();let other_image_observer,iframe_observer_v2,mutation_observer;"IntersectionObserver"in window&&(other_image_observer=new IntersectionObserver(handleOtherImages),iframe_observer_v2=new IntersectionObserver(handleIframesV2)),"MutationObserver"in window&&(mutation_observer=new MutationObserver(bv_handle_mutations),mutation_observer.prevBackground="",mutation_observer.prevBackgroundImage="",mutation_observer.observe(document.body,{childList:!0,subtree:!0,attributes:!0,characterData:!0})),"IntersectionObserver"in window&&"MutationObserver"in window&&window.addEventListener("load",event=>{for(const event2 of bv_lazyload_events)window.addEventListener(event2,handleLazyloadedStyleImages,{once:!0})}); var __defProp=Object.defineProperty;var __name=(target,value)=>__defProp(target,"name",{value,configurable:!0});const IMAGE_URL_ATTRIBUTES=["data-src","data-lazy-original","data-lazy-src","data-lazysrc","data-lazysrcset","data-lazy-srcset","data-envira-src","data-srcset","bv-data-src","bv-data-srcset","data-large_image","data-depicter-src","data-depicter-srcset","data-orig-src"],IMAGE_EXTENSIONS=["jpg","jpeg","png","gif","svg","jpe","webp"],BV_CDN_URL="##BV_CDN_URL##",BV_SITE_OPT_PATH="al_opt_content";var BV_IS_RESIZE_ENABLED=!0,BV_IMAGES_NOT_TO_RESIZE=[];function isValidUrl(url){return!!/^https?:\/\//i.test(url)}__name(isValidUrl,"isValidUrl");function isImage(url){let img_ext=getExtension(url);return!!IMAGE_EXTENSIONS.includes(img_ext)}__name(isImage,"isImage");function getImageDeviceName(resized_infos_str,dimensions){let device_width=window.outerWidth;if(resized_infos_str){const device_size_infos=resized_infos_str.split(";");for(const device_info of device_size_infos){const[device_name,resized_dim]=device_info.split(":"),[width_str,height_str]=resized_dim.split("*"),width=parseInt(width_str,10),height=parseInt(height_str,10);if(dimensions.width<=width&&dimensions.height<=height&&device_width<=width)return device_name}return""}return device_width<=480?"bv_resized_mobile":device_width<=820?"bv_resized_ipad":device_width<=1536?"bv_resized_desktop":""}__name(getImageDeviceName,"getImageDeviceName");function isWebpSupported(){var elem=document.createElement("canvas");return elem.getContext&&elem.getContext("2d")?elem.toDataURL("image/webp").indexOf("data:image/webp")==0:!1}__name(isWebpSupported,"isWebpSupported");function getExtension(url){return url.split("?")[0].split(".").pop().toLowerCase()}__name(getExtension,"getExtension");function getNewImageUrlQuery(url,webp_status2,dimensions){let url_and_query_string=url.split("?"),new_url=url_and_query_string[0],query_string=url_and_query_string[1],params=new URLSearchParams(query_string),resized_infos=params.get("bv-resized-infos");params.delete("bv-resized-infos"),query_string=params.toString();var shouldResize=BV_IS_RESIZE_ENABLED&&!BV_IMAGES_NOT_TO_RESIZE.some(pattern=>new_url.includes(pattern));if(shouldResize){let device_name=getImageDeviceName(resized_infos,dimensions),img_ext=getExtension(new_url);device_name!=""&&(new_url+="."+device_name+"."+img_ext)}return webp_status2&&(new_url+=".bv.webp"),query_string&&(new_url+=`?${query_string}`),new_url}__name(getNewImageUrlQuery,"getNewImageUrlQuery");function isOurCdnImage(url){return!!(url.includes(BV_CDN_URL)||url.includes(BV_SITE_OPT_PATH))}__name(isOurCdnImage,"isOurCdnImage");function canChangeUrl(url){return getExtension(url)==="svg"||url.includes("data:image")?!1:!!isOurCdnImage(url)}__name(canChangeUrl,"canChangeUrl");function handleNodeElements(node_elements,img_url_attrs,webp_status2){node_elements.forEach(node_element=>{img_url_attrs.forEach(attr=>{flag=!1,node_element.hasAttribute(attr)&&(attr_val=node_element.getAttribute(attr),new_val="",attr_val.split(",").forEach(src=>{let src_parts=src.trim().split(" "),clean_url=src_parts.shift();if(flag?new_val+=",":flag=!0,isValidUrl(clean_url)&&isImage(clean_url))if(canChangeUrl(clean_url)){let new_url=getNewImageUrlQuery(clean_url,webp_status2,node_element.getBoundingClientRect());new_val+=[new_url].concat(src_parts).join(" ")}else new_val+=src;else new_val+=src}),node_element.setAttribute(attr,new_val))})})}__name(handleNodeElements,"handleNodeElements");function handleTagWithStyle(tag_elements_with_style2,webp_status2){tag_elements_with_style2.forEach(tag_element=>{let img_url=tag_element.getAttribute("bv-style-url");if(img_url&&isValidUrl(img_url)&&isImage(img_url)&&canChangeUrl(img_url)){let new_img_url=getNewImageUrlQuery(img_url,webp_status2,tag_element.getBoundingClientRect()),style_attr_val=tag_element.getAttribute("bv-data-style");style_attr_val&&(new_style_val=style_attr_val.replace(img_url,new_img_url),tag_element.setAttribute("bv-data-style",new_style_val))}})}__name(handleTagWithStyle,"handleTagWithStyle");let webp_status=isWebpSupported(),img_tags=document.querySelectorAll(".bv-tag-attr-replace");handleNodeElements(img_tags,IMAGE_URL_ATTRIBUTES,webp_status);let tag_elements_with_style=document.querySelectorAll(".bv-style-attr-replace");handleTagWithStyle(tag_elements_with_style,webp_status); var __defProp=Object.defineProperty;var __name=(target,value)=>__defProp(target,"name",{value,configurable:!0});const defaultConfig={maxRPS:2,hoverDelay:100,excludePatterns:[/wp-admin/,/logout/,/login/,/wc-ajax=/,/wp-ajax=/,/cart/,/checkout/,/my-account/,/add-to-cart/,/wp-login/,/wp-register/,/feed/,/embed/,/refer/,/go/,/recommend/,/recommends/],useViewportDetection:!0,prefetchTimeout:864e5},isBVPreloadLinksDisabled=!1,BV_PRELOAD_LINKS_EVENTS=["mousemove","click","keydown","wheel","touchmove","touchend"];function getConfig(customConfig={}){return{...defaultConfig,...customConfig}}__name(getConfig,"getConfig");function shouldPrefetch(){if(isBVPreloadLinksDisabled||window.bv_preload_links_disabled)return!1;const isSlowConnection=navigator.connection&&(navigator.connection.saveData||navigator.connection.effectiveType?.includes("2g")),supportsPrefetch="document"in window,supportsIntersectionObserver="IntersectionObserver"in window;return!isSlowConnection&&supportsPrefetch&&supportsIntersectionObserver}__name(shouldPrefetch,"shouldPrefetch");function isEligibleUrl(url,config,prefetched,pending){if(!url)return!1;try{const urlObj=new URL(url,window.location.origin);if(urlObj.origin!==window.location.origin||urlObj.href===window.location.href||config.excludePatterns.some(pattern=>pattern.test(urlObj.href))||prefetched.has(urlObj.href)||pending.has(urlObj.href))return!1;const extension=urlObj.pathname.split(".").pop().toLowerCase();return!["jpg","jpeg","png","gif","svg","webp","tiff","bmp","avif","pdf","doc","docx","xls","xlsx","php","html","htm","mp4","mp3","webm","css","js"].includes(extension)}catch{return!1}}__name(isEligibleUrl,"isEligibleUrl");class LinkMonitor{static{__name(this,"LinkMonitor")}constructor(config,prefetchCallback){this.config=config,this.prefetchCallback=prefetchCallback,this.prefetched=new Set,this.pending=new Set,this.observer=null,this.hoverTimeouts=new Map}startMonitoring(){document.addEventListener("mouseover",this.handleHover.bind(this),{passive:!0}),document.addEventListener("touchstart",this.handleTouch.bind(this),{passive:!0}),new MutationObserver(mutations=>{this.config.useViewportDetection&&this.observer&&mutations.forEach(mutation=>{mutation.type==="childList"&&mutation.addedNodes.forEach(node=>{node.nodeType===1&&node.querySelectorAll("a").forEach(link=>{this.isEligible(link.href)&&this.observer.observe(link)})})})}).observe(document.body,{childList:!0,subtree:!0}),this.config.useViewportDetection&&this.setupViewportObserver(),this.cleanupPrefetchLinks()}handleHover(event){try{const link=event.target.closest("a");if(link&&this.isEligible(link.href)){this.hoverTimeouts.has(link.href)&&clearTimeout(this.hoverTimeouts.get(link.href));const timeout=setTimeout(()=>{document.contains(link)&&(this.prefetchCallback(link.href),this.pending.add(link.href)),this.hoverTimeouts.delete(link.href)},this.config.hoverDelay);this.hoverTimeouts.set(link.href,timeout)}}catch(error){console.warn("Failed to store prefetched URL in localStorage",error)}}handleTouch(event){try{const link=event.target.closest("a");link&&this.isEligible(link.href)&&(this.prefetchCallback(link.href),this.pending.add(link.href))}catch(error){console.warn("Failed to store prefetched URL in localStorage",error)}}setupViewportObserver(){this.observer=new IntersectionObserver(this.handleIntersection.bind(this),{rootMargin:"200px"}),document.querySelectorAll("a").forEach(link=>{this.isEligible(link.href)&&this.observer.observe(link)})}handleIntersection(entries){entries.forEach(entry=>{if(entry.isIntersecting){const link=entry.target;this.isEligible(link.href)&&(this.prefetchCallback(link.href),this.pending.add(link.href),this.observer.unobserve(link))}})}isEligible(url){return isEligibleUrl(url,this.config,this.prefetched,this.pending)}markAsPrefetched(url){this.pending.delete(url),this.prefetched.add(url);try{const prefetchedUrls=JSON.parse(localStorage.getItem("prefetchedUrls")||"{}");prefetchedUrls[url]=Date.now(),localStorage.setItem("prefetchedUrls",JSON.stringify(prefetchedUrls))}catch(e){console.warn("Failed to store prefetched URL in localStorage",e)}}cleanupPrefetchLinks(){try{const prefetchedUrls=JSON.parse(localStorage.getItem("prefetchedUrls")||"{}"),now=Date.now();let changed=!1;document.querySelectorAll('link[rel="prefetch"]').forEach(link=>{const url=link.href,timestamp=prefetchedUrls[url];(!timestamp||now-timestamp>this.config.prefetchTimeout)&&(link.remove(),delete prefetchedUrls[url],this.prefetched.delete(url),changed=!0)}),changed&&localStorage.setItem("prefetchedUrls",JSON.stringify(prefetchedUrls))}catch(e){console.warn("Failed to clean up prefetch links",e)}setTimeout(()=>this.cleanupPrefetchLinks(),36e5)}}class Prefetcher{static{__name(this,"Prefetcher")}constructor(config){this.config=config,this.queue=[],this.isProcessing=!1,this.lastPrefetchTime=0}prefetchUrl(url){this.queue.push(url),this.processQueue()}processQueue(){if(this.isProcessing)return;this.isProcessing=!0;const interval=setInterval(()=>{if(this.queue.length===0){clearInterval(interval),this.isProcessing=!1;return}const now=Date.now(),elapsed=now-this.lastPrefetchTime;this.queue.splice(0,Math.min(this.config.maxRPS,this.queue.length)).forEach(url=>{this.addPrefetchLink(url)}),this.lastPrefetchTime=now,this.queue.length===0&&(clearInterval(interval),this.isProcessing=!1)},1e3/this.config.maxRPS)}addPrefetchLink(url){if(document.querySelector(`link[rel="prefetch"][href="${url}"]`))return;const linkElement=document.createElement("link");linkElement.rel="prefetch",linkElement.href=url,linkElement.as="document",document.head.appendChild(linkElement),window.linkMonitor&&window.linkMonitor.markAsPrefetched(url)}}function init(){if(!shouldPrefetch()){console.log("Prefetching not supported or feasible on this device/connection.");return}const config=getConfig(),prefetcher=new Prefetcher(config),monitor=new LinkMonitor(config,url=>{prefetcher.prefetchUrl(url)});window.linkMonitor=monitor,monitor.startMonitoring();try{const prefetchedUrls=JSON.parse(localStorage.getItem("prefetchedUrls")||"{}");Object.keys(prefetchedUrls).forEach(url=>{monitor.prefetched.add(url)})}catch(e){console.warn("Failed to load prefetched URLs from localStorage",e)}}__name(init,"init");function eventHandler(){BV_PRELOAD_LINKS_EVENTS.forEach(eventType=>{document.removeEventListener(eventType,eventHandler)}),init()}__name(eventHandler,"eventHandler"),BV_PRELOAD_LINKS_EVENTS.forEach(eventType=>{document.addEventListener(eventType,eventHandler,{once:!0})}); (function(){function c(){var b=a.contentDocument||a.contentWindow.document;if(b){var d=b.createElement('script');d.innerHTML="window.__CF$cv$params={r:'9a0f12ecbe18d321',t:'MTc2MzU0ODY2Mw=='};var a=document.createElement('script');a.src='/cdn-cgi/challenge-platform/scripts/jsd/main.js';document.getElementsByTagName('head')[0].appendChild(a);";b.getElementsByTagName('head')[0].appendChild(d)}}if(document.body){var a=document.createElement('iframe');a.height=1;a.width=1;a.style.position='absolute';a.style.top=0;a.style.left=0;a.style.border='none';a.style.visibility='hidden';document.body.appendChild(a);if('loading'!==document.readyState)c();else if(window.addEventListener)document.addEventListener('DOMContentLoaded',c);else{var e=document.onreadystatechange||function(){};document.onreadystatechange=function(b){e(b);'loading'!==document.readyState&&(document.onreadystatechange=e,c())}}}})();