@import url('https://fonts.googleapis.com/css2?family=Inter:ital,opsz,wght@0,14..32,100..900;1,14..32,100..900&display=swap');
:root{
  --navy:#0b3c49;
  --teal:#12808c;
  --teal-dark:#0d626c;
  --teal-light:#e6f3f4;
  --accent:#1aa5a5;
  --ink:#1b2a33;
  --ink-soft:#4a5c68;
  --muted:#5a6b76;   /* 5.3:1 on white; was #7a8b96 at 3.52:1 */
  --line:#dde6ea;
  --bg:#ffffff;
  --bg-alt:#f5f9fa;
  --bg-deep:#0b3c49;
  --white:#fff;
  --radius:10px;
  --radius-lg:16px;
  --shadow-sm:0 1px 3px rgba(11,60,73,.08);
  --shadow:0 4px 18px rgba(11,60,73,.09);
  --shadow-lg:0 14px 40px rgba(11,60,73,.14);
  --wrap:1180px;
  --font:'Inter','Segoe UI',system-ui,-apple-system,'Helvetica Neue',Arial,sans-serif;
  --ease:cubic-bezier(.4,0,.2,1);
}
.table-responsive {overflow: hidden !important;padding: 0;}
#HeaderControl,#HeaderControl_C,#MenuControl,#MenuControl_C{height:auto!important;}
#widgetsControl,#widgetsControl_C{height:auto!important;}
#main,.main-table{text-align:justify;}
.otherpagecss #RadDockZone1.container{max-width: 100%;}
.otherpagecss #RadDockZone1.container{max-width: 100%;}
.otherpagecss #RadDockZone1.container #HomepagecontentControl_C table{margin-top:0 !important;}
*,*::before,*::after{box-sizing:border-box;font-family:var(--font)}
html{scroll-behavior:smooth;scroll-padding-top:130px}
body{margin:0;font-family:var(--font);color:var(--ink);background:var(--bg);font-size:16.5px;line-height:1.7;-webkit-font-smoothing:antialiased;}
img{max-width:100%;display:block}
a{color:var(--teal);text-decoration:none;transition:color .2s var(--ease)}
a:hover{color:var(--teal-dark)}
h1,h2,h3,h4{line-height:1.25;margin:0 0 .6em;color:var(--navy);font-weight:700;letter-spacing:-.015em}
h1{font-size:clamp(2rem,4.2vw,3rem)}
h2{font-size:clamp(1.5rem,2.8vw,2.1rem)}
h3{font-size:1.16rem}
p{margin:0 0 1.05em;line-height: 25px;font-size: 16px;color: var(--ink);}
ul,ol{margin:0 0 1.1em;padding-left:1.25em}
li{/* margin-bottom:.4em; */}
hr{border:0;border-top:1px solid var(--line);margin:2.5rem 0}
:focus-visible{outline:3px solid var(--accent);outline-offset:3px;border-radius:4px}

.skip-link:focus{
  position:fixed!important;left:14px!important;top:14px!important;z-index:200;
  background:var(--navy);color:#fff;padding:.7rem 1.2rem;border-radius:8px;font-weight:600;
}

.wrap{width:100%;max-width:var(--wrap);margin:0 auto;padding:0 22px;}
.section{padding:76px 0}
.section--alt{background:var(--bg-alt)}
.section--tight{padding:52px 0}
.center{text-align:center}
.lede{font-size:1.1rem;color:var(--ink-soft);max-width:62ch;line-height: 27px;}
.center .lede{margin-left:auto;margin-right:auto}

/* ---------- Eyebrow / section heads ---------- */
.eyebrow{
  display:inline-block;font-size:.74rem;font-weight:700;letter-spacing:.16em;
  text-transform:uppercase;color:var(--teal);margin-bottom:.7rem;
}
.section-head{max-width:70ch;margin-bottom:2.6rem}
.section-head.center{margin-left:auto;margin-right:auto}

/* ---------- Buttons ---------- */
.btn{display:inline-flex;align-items:center;gap:.5rem;padding:.78rem 1.5rem;border-radius:8px;font-weight:600;font-size:.95rem;border:1.5px solid transparent;cursor:pointer;transition:all .22s var(--ease);text-align:center;}
.btn--primary{background:var(--teal);color:#fff}
.btn--primary:hover{background:var(--teal-dark);color:#fff;transform:translateY(-2px);box-shadow:var(--shadow)}
.btn--ghost{border-color:rgba(255,255,255,.5);color:#fff}
.btn--ghost:hover{background:rgba(255,255,255,.14);color:#fff;border-color:#fff}
.btn--outline{border-color:var(--teal);color:var(--teal)}
.btn--outline:hover{background:var(--teal);color:#fff}
.btn-row{display:flex;gap:.9rem;flex-wrap:wrap}
.center .btn-row{justify-content:center}

/* ---------- Top utility bar ---------- */
.topbar{background:var(--navy);color:#c9dfe3;font-size:.82rem}
.topbar .wrap{display:flex;justify-content:space-between;align-items:center;gap:1rem;min-height:38px;flex-wrap:wrap}
.topbar a{color:#c9dfe3}
.topbar a:hover{color:#fff}
.topbar-items{display:flex;gap:1.4rem;flex-wrap:wrap}
.topbar-items span{display:inline-flex;align-items:center;gap:.4rem}

/* ---------- Header / nav ---------- */
.site-header{position:sticky;top:0;z-index:60;background:rgba(255,255,255,.97);backdrop-filter:saturate(180%) blur(10px);border-bottom:1px solid var(--line);transition:box-shadow .25s var(--ease);}
.site-header.is-stuck{box-shadow:0 2px 18px rgba(11,60,73,.10)}
.nav{display:flex;align-items:center;justify-content:space-between;gap:1rem;min-height:72px}
.brand{display:flex;align-items:center;gap:.75rem}
.brand__mark{width:44px;height:44px;border-radius:9px;flex:0 0 44px;background:linear-gradient(135deg,var(--teal),var(--navy));color:#fff;display:grid;place-items:center;font-weight:800;font-size:.96rem;letter-spacing:.02em;}
.brand__text{display:flex;flex-direction:column;line-height:1.16}
.brand__name{font-weight:750;color:var(--navy);font-size:1.02rem;letter-spacing:-.01em}
.brand__sub{font-size:.685rem;letter-spacing:.13em;text-transform:uppercase;color:var(--muted);font-weight:600}

/* ---------- Masthead (logo + firm name + address) ---------- */
.masthead{display:flex;align-items:center;gap:1.5rem;padding: 1.2rem 0;transition:padding .25s var(--ease);}
.masthead__brand{display:flex;align-items:center;gap:1.2rem;flex:1 1 auto;min-width:0}
.masthead__brand:hover{color:inherit}
.masthead__logo{height:78px;width:auto;flex:0 0 auto;transition:height .25s var(--ease)}
.masthead__text{display:flex;flex-direction:column;line-height:1.28;min-width:0}
.masthead__name{font-size:1.62rem;font-weight:750;color:var(--navy);letter-spacing:.01em;text-transform:uppercase;transition:font-size .25s var(--ease);}
.masthead__sub{font-size:.8rem;font-weight:700;letter-spacing:.15em;text-transform:uppercase;color:var(--teal);margin-top:.12rem;}
.masthead__addr{font-size:.86rem;color:var(--ink-soft);margin-top:.4rem}
.masthead__meta{text-align:right;font-size:.85rem;flex:0 0 auto;line-height:1.6}
.masthead__meta a{color:var(--ink-soft);display:block;white-space:nowrap}
.masthead__meta a:hover{color:var(--teal)}
.masthead__meta strong a{color:var(--navy);font-size:1rem;font-weight:700}

/* shrink the masthead once the page is scrolled */
.site-header.is-stuck .masthead{padding:.5rem 0}
.site-header.is-stuck .masthead__logo{height:48px}
.site-header.is-stuck .masthead__name{font-size:1.22rem}
.site-header.is-stuck .masthead__addr,
.site-header.is-stuck .masthead__meta{display:none}

/* Navigation bar: tabs share the full width of the content column equally */


/*nav-bar*/
.dropdown-toggle{position:relative;}
.nav-item ul li .dropdown-toggle::after{position:absolute;right: 5px; top: 10px;}
/*#MenuControl*/ .navbar.bg-light{/* height:100%; */border-top: 1px solid var(--line);background-color: var(--bg-alt) !important;padding: 0 !important;}
#MenuControl .nav-link:focus,#MenuControl .nav-link:hover{    color: var(--teal);background: var(--teal-light);}
.nav-link{padding: 1.30rem .4rem;border-radius: 0;text-align: center;text-transform: uppercase;letter-spacing: .055em;font-size: .795rem;font-weight: 700;white-space: nowrap;overflow: hidden;text-overflow: ellipsis;}
.nav-fill{width: 90%;font-size: 15px;margin: auto;margin-bottom: 0;}
.navbar-brand{margin:0;}
.nav-item{position:relative;}
.navbar .navbar-nav.nav-fill > li + li {
    border-left: 1px solid var(--line);
}
/*nav-bar*/
@media (max-width: 1170px){
.navbar-expand-md .navbar-nav .nav-link{padding-right:1px; padding-left: 1px;}
}
@media (max-width: 991px){
#MenuControl, #MenuControl_C, #HeaderControl, #HeaderControl_C, #widgetsControl_C, #widgetsControl{ height: initial !important;}
.navbar-expand-md .navbar-nav .nav-link{font-size: 12px;}
	}

@media (max-width: 767px){
.navbar-toggler{background:#eee;}
.navbar.navbar-expand-md{text-align:center;}
.navbar.navbar-expand-md .container-fluid{display:block;}
.nav-fill .nav-item, .nav-fill>.nav-link{text-align:left;}
.navbar-nav>li{ display: block; text-align: left; padding: 4px 0; border-bottom: 1px solid #999; border-right:0; }
.nav-item ul li .dropdown-toggle::after{transform: rotate(90deg);}
.nav-item .nav-link.dropdown-toggle::after {position: absolute; right: 5px; top: 15px;}
.navbar-expand-md .navbar-nav .nav-link{font-size: 14px;padding-right: 5px; padding-left: 5px;}
}
.dropdown-item {font-size: 14px;padding: 4px 12px !important;}
.dropdown-item:focus, .dropdown-item:hover {    color: var(--teal); background: var(--teal-light);}
.dropend .dropdown-menu[data-bs-popper]{left: auto;right: 100%;}
.dropdown-menu {border-radius: 0;}
/* ---------- Hero ---------- */
.hero{
  position:relative;color:#fff;overflow:hidden;
  background:linear-gradient(140deg,#0b3c49 0%,#0f5866 48%,#12808c 100%);
}
.hero::after{
  content:'';position:absolute;inset:0;opacity:.5;pointer-events:none;
  background:
    radial-gradient(700px 380px at 88% 12%,rgba(26,165,165,.42),transparent 65%),
    radial-gradient(560px 340px at 4% 92%,rgba(255,255,255,.10),transparent 62%);
}
.hero .wrap{position:relative;z-index:2;padding-top:84px;padding-bottom:84px}
.hero__grid{display:grid;grid-template-columns:1.15fr .85fr;gap:3.4rem;align-items:center}
.hero h1{color:#fff;margin-bottom:1rem}
.hero__tag{
  display:inline-flex;align-items:center;gap:.5rem;background:rgba(255,255,255,.13);
  border:1px solid rgba(255,255,255,.26);padding:.36rem .9rem;border-radius:100px;
  font-size:.79rem;font-weight:600;letter-spacing:.05em;margin-bottom:1.3rem;
}
.hero p{color:rgba(255,255,255,.9);font-size:1.09rem;max-width:56ch}
.hero__stats{display:grid;grid-template-columns:repeat(2,1fr);gap:1rem;margin-top:2.4rem;max-width:440px}
.hero__stat{background:rgba(255,255,255,.09);border:1px solid rgba(255,255,255,.18);border-radius:12px;padding:1rem 1.15rem}
.hero__stat b{display:block;font-size:1.7rem;line-height:1.1;color:#fff}
.hero__stat span{font-size:.78rem;color:rgba(255,255,255,.78);letter-spacing:.05em;text-transform:uppercase;font-weight:600}

.hero-card{
  background:#fff;border-radius:var(--radius-lg);padding:1.9rem;color:var(--ink);box-shadow:var(--shadow-lg);
}
.hero-card h3{margin-bottom:.3rem;font-size:1.06rem}
.hero-card > p{font-size:.9rem;color:var(--muted);margin-bottom:1.2rem}
.hero-card ul{list-style:none;padding:0;margin:0}
.hero-card li{
  display:flex;gap:.7rem;align-items:flex-start;padding:.62rem 0;border-bottom:1px solid var(--bg-alt);
  font-size:.93rem;color:var(--ink-soft);margin:0;
}
.hero-card li:last-child{border-bottom:0}
.hero-card li::before{
  content:'';flex:0 0 7px;height:7px;border-radius:50%;background:var(--accent);margin-top:.55rem;
}
@media (max-width:900px){
  .hero__grid{grid-template-columns:1fr;gap:2.4rem}
  .hero .wrap{padding: 0 8px;padding-top:58px;padding-bottom:58px}
  .hero__stats{max-width:none}
}

/* ---------- Page banner (inner pages) ---------- */
.page-banner{
  background:linear-gradient(135deg,#0b3c49,#12808c);color:#fff;padding:58px 0 52px;position:relative;overflow:hidden;
}
.page-banner::after{
  content:'';position:absolute;inset:0;
  background:radial-gradient(620px 320px at 90% 10%,rgba(26,165,165,.4),transparent 65%);
}
.page-banner .wrap{position:relative;z-index:2}
.page-banner h1{color:#fff;margin-bottom:.4rem}
.page-banner p{color:rgba(255,255,255,.87);max-width:64ch;margin:0;font-size: 16px;}
.crumbs{font-size:.82rem;color:rgba(255,255,255,.72);margin-bottom:1rem}
.crumbs a{color:rgba(255,255,255,.9)}
.crumbs a:hover{color:#fff}

/* ---------- Cards ---------- */
.grid{display:grid;gap:1.5rem}
.grid--2{grid-template-columns:repeat(2,1fr)}
.grid--3{grid-template-columns:repeat(3,1fr)}
.grid--4{grid-template-columns:repeat(4,1fr)}
@media (max-width:940px){.grid--3,.grid--4{grid-template-columns:repeat(2,1fr)}}
@media (max-width:640px){.grid--2,.grid--3,.grid--4{grid-template-columns:1fr}}

.card{
  background:#fff;border:1px solid var(--line);border-radius:var(--radius);padding:1.7rem;
  transition:transform .25s var(--ease),box-shadow .25s var(--ease),border-color .25s var(--ease);
  display:flex;flex-direction:column;
}
.card:hover{transform:translateY(-4px);box-shadow:var(--shadow);border-color:#c3dade}
.card h3{margin-bottom:.45rem}
.card p{color:var(--ink-soft);font-size:.94rem;margin-bottom:0}
.card__icon{
  width:46px;height:46px;border-radius:10px;background:var(--teal-light);color:var(--teal);
  display:grid;place-items:center;margin-bottom:1.05rem;flex:0 0 auto;
}
.card__icon svg{width:23px;height:23px}
.card__link{margin-top:1.1rem;font-weight:600;font-size:.9rem;display:inline-flex;align-items:center;gap:.35rem}
.card__link::after{content:'\2192';transition:transform .2s var(--ease)}
.card:hover .card__link::after{transform:translateX(4px)}
.card ul{margin:.9rem 0 0;padding-left:1.1rem;font-size:.92rem;color:var(--ink-soft)}
.card ul li{margin-bottom:.35rem}

/* ---------- Service detail blocks ---------- */
.svc{
  background:#fff;border:1px solid var(--line);border-left:4px solid var(--teal);
  border-radius:var(--radius);padding:1.8rem 1.9rem;margin-bottom:1.4rem;scroll-margin-top:130px;
}
.svc h3{display:flex;align-items:center;gap:.7rem;margin-bottom:.7rem}
.svc ul{columns:2;column-gap:2.4rem;font-size:.94rem;color:var(--ink-soft);margin-bottom:0}
.svc ul li{break-inside:avoid;margin-bottom:.45rem}
@media (max-width:760px){.svc ul{columns:1}.svc{padding:1.4rem}}

/* ---------- Jump chips ---------- */
.chips{display:flex;flex-wrap:wrap;gap:.55rem;margin-bottom:2.2rem}
.chip{
  padding:.44rem 1rem;border:1px solid var(--line);border-radius:100px;background:#fff;
  font-size:.855rem;font-weight:550;color:var(--ink-soft);cursor:pointer;transition:all .2s var(--ease);
}
.chip:hover,.chip.is-active{background:var(--teal);border-color:var(--teal);color:#fff}

/* ---------- Team ---------- */
.person{
  background:#fff;border:1px solid var(--line);border-radius:var(--radius-lg);overflow:hidden;
  display:grid;grid-template-columns:150px 1fr;gap:0;transition:box-shadow .25s var(--ease);
}
.person:hover{box-shadow:var(--shadow)}
.person__avatar{
  background:linear-gradient(150deg,var(--navy),var(--teal));color:#fff;display:grid;place-items:center;
  font-size:2.1rem;font-weight:700;letter-spacing:.03em;
}
.person__body{padding:1.7rem 1.8rem}
.person__body h3{margin-bottom:.15rem}
.person__quals{font-size:.85rem;color:var(--teal);font-weight:650;letter-spacing:.03em;margin-bottom:.9rem}
.person__body p{font-size:.94rem;color:var(--ink-soft);margin-bottom:.8rem}
.person__facts{
  display:grid;grid-template-columns:repeat(3,1fr);gap:.9rem;margin:1.2rem 0 .3rem;
  padding:1rem 1.1rem;background:var(--bg-alt);border:1px solid var(--line);border-radius:9px;
}
.person__facts > div{display:flex;flex-direction:column;gap:.1rem}
.person__facts span{font-size:.72rem;letter-spacing:.07em;text-transform:uppercase;color:var(--muted);font-weight:650}
.person__facts b{font-size:.94rem;color:var(--navy);font-variant-numeric:tabular-nums}
@media (max-width:700px){.person__facts{grid-template-columns:1fr;gap:.7rem}}

/* ---------- ICAI CA logo ---------- */
.ca-logo{height:46px;width:auto;object-fit:contain;background:#fff;padding:3px 6px;border-radius:6px}
.ca-logo--nav{margin-left:1rem;flex:0 0 auto}
@media (max-width:980px){.ca-logo--nav{display:none}}
.site-footer .ca-logo{height:52px;margin-top:.4rem}
.ca-logo--top{height:26px;padding:2px 4px;border-radius:4px;display:inline-block;vertical-align:middle;margin-right:.2rem}

.tags{display:flex;flex-wrap:wrap;gap:.4rem;margin-top:.9rem}
.tag{background:var(--teal-light);color:var(--teal-dark);font-size:.76rem;font-weight:600;padding:.26rem .68rem;border-radius:5px}
.tag--warn{background:#fff3cd;color:#7a5c00;border:1px solid #e2c34d;display:inline-block;margin-right:.4rem}
tbody tr.row-unconfirmed{background:#fffdf5}
tbody tr.row-unconfirmed:hover{background:#fff8e2}
tbody tr.row-unconfirmed td:first-child{box-shadow:inset 3px 0 0 #e2c34d}
@media (max-width:620px){.person{grid-template-columns:1fr}.person__avatar{padding:1.6rem}}

/* ---------- Stat strip ---------- */
.stat-strip{background:var(--bg-deep);color:#fff;padding:52px 0}
.stat-strip .grid{gap:1.5rem}
.stat{text-align:center;padding:.5rem}
.stat b{display:block;font-size:2.3rem;color:#fff;line-height:1.1;font-weight:750}
.stat span{font-size:.86rem;color:rgba(255,255,255,.72);letter-spacing:.06em;text-transform:uppercase;font-weight:600}

/* ---------- Split feature ---------- */
.split{display:grid;grid-template-columns:1fr 1fr;gap:3.4rem;align-items:center}
@media (max-width:880px){.split{grid-template-columns:1fr;gap:2.2rem}}
.checklist{list-style:none;padding:0;margin:1.4rem 0 0}
.checklist li{display:flex;gap:.7rem;align-items:flex-start;margin-bottom:.8rem;color:var(--ink-soft);font-size:.96rem}
.checklist li::before{
  content:'\2713';flex:0 0 22px;height:22px;border-radius:50%;background:var(--teal-light);color:var(--teal);
  display:grid;place-items:center;font-size:.72rem;font-weight:800;margin-top:.18rem;
}

/* ---------- Tables ---------- */
.wrap .table-wrap{overflow-x:auto;border:1px solid var(--line);border-radius:var(--radius);background:#fff}
.wrap .table-wrap:focus-visible{outline:3px solid var(--accent);outline-offset:2px}
.wrap .table-wrap table{width:100%;border-collapse:collapse;font-size:.93rem;min-width:520px}
.wrap .table-wrap thead th{background:var(--navy);color:#fff;text-align:left;padding:.82rem 1rem;font-weight:650;font-size:.82rem;letter-spacing:.05em;text-transform:uppercase;white-space:nowrap;}
.wrap .table-wrap tbody td{padding:.78rem 1rem;border-bottom:1px solid var(--line);color:var(--ink-soft);vertical-align:top}
.wrap .table-wrap tbody tr:last-child td{border-bottom:0}
.wrap .table-wrap tbody tr:nth-child(even){background:#fafcfc}
.wrap .table-wrap tbody tr:hover{background:var(--teal-light)}
.wrap .table-wrap td.num,.table-wrap th.num{text-align:right;font-variant-numeric:tabular-nums} 

/* ---------- Forms ---------- */
.field{margin-bottom:1.05rem}
.field label{display:block;font-size:.855rem;font-weight:650;color:var(--navy);margin-bottom:.35rem}
.field .hint{font-size:.78rem;color:var(--ink-soft);font-weight:400;margin-top:.25rem;display:block}
input,select,textarea{
  width:100%;padding:.7rem .85rem;border:1.5px solid var(--line);border-radius:8px;
  font-family:inherit;font-size:.95rem;color:var(--ink);background:#fff;transition:border-color .2s var(--ease),box-shadow .2s var(--ease);
}
input:focus,select:focus,textarea:focus{outline:0;border-color:var(--teal);box-shadow:0 0 0 3px rgba(18,128,140,.13)}
textarea{resize:vertical;min-height:120px}
.field-row{display:grid;grid-template-columns:1fr 1fr;gap:1rem}
@media (max-width:600px){.field-row{grid-template-columns:1fr}}

/* ---------- Calculators ---------- */
.calc{background:#fff;border:1px solid var(--line);border-radius:var(--radius-lg);padding:1.9rem;scroll-margin-top:130px}
.calc__head{display:flex;align-items:center;justify-content:space-between;gap:1rem;flex-wrap:wrap;margin-bottom:1.4rem}
.calc__head h3{margin:0}
.calc__grid{display:grid;grid-template-columns:1fr 1fr;gap:2rem}
@media (max-width:800px){.calc__grid{grid-template-columns:1fr;gap:1.4rem}.calc{padding:1.4rem}}
.result{background:var(--bg-alt);border:1px solid var(--line);border-radius:var(--radius);padding:1.3rem}
.result-row{display:flex;justify-content:space-between;gap:1rem;padding:.5rem 0;border-bottom:1px dashed var(--line);font-size:.92rem;color:var(--ink-soft)}
.result-row:last-child{border-bottom:0}
.result-row b{color:var(--navy);font-variant-numeric:tabular-nums}
.result-row--total{
  margin-top:.6rem;padding-top:.85rem;border-top:2px solid var(--teal);border-bottom:0;
  font-size:1.02rem;font-weight:650;color:var(--navy);
}
.result-row--total b{font-size:1.35rem;color:var(--teal)}
.regime-toggle{display:inline-flex;background:var(--bg-alt);border:1px solid var(--line);border-radius:8px;padding:3px}
.regime-toggle button{
  border:0;background:none;padding:.45rem 1rem;border-radius:6px;font-family:inherit;font-size:.87rem;
  font-weight:600;color:var(--ink-soft);cursor:pointer;transition:all .2s var(--ease);
}
.regime-toggle button.is-active{background:var(--teal);color:#fff}

/* ---------- Accordion (FAQ / compliance) ---------- */
.acc{border:1px solid var(--line);border-radius:var(--radius);background:#fff;overflow:hidden;margin-bottom:.8rem}
.acc__btn{
  width:100%;text-align:left;background:none;border:0;padding:1.1rem 1.4rem;font-family:inherit;
  font-size:1rem;font-weight:620;color:var(--navy);cursor:pointer;display:flex;justify-content:space-between;
  align-items:center;gap:1rem;
}
.acc__btn::after{content:'+';font-size:1.4rem;font-weight:400;color:var(--teal);transition:transform .25s var(--ease);line-height:1}
.acc.is-open .acc__btn::after{transform:rotate(45deg)}
.acc__panel{max-height:0;overflow:hidden;transition:max-height .3s var(--ease)}
.acc__inner{padding:0 1.4rem 1.3rem;color:var(--ink-soft);font-size:.95rem}

/* ---------- Knowledge Bank contents ---------- */
.kb-toc{background:var(--bg-alt);border:1px solid var(--line);border-radius:var(--radius);
  padding:1.3rem 1.6rem;margin:2rem 0 2.6rem}
.kb-toc__h{font-size:.8rem;letter-spacing:.14em;text-transform:uppercase;color:var(--teal);margin:0 0 .9rem}
.kb-toc ol{margin:0;padding-left:1.2rem;columns:2;column-gap:2.4rem;font-size:.94rem}
.kb-toc li{margin-bottom:.42rem;break-inside:avoid}
@media (max-width:640px){.kb-toc ol{columns:1}}

/* ---------- Notice / callout ---------- */
.notice{
  background:var(--teal-light);
  border-left:4px solid var(--teal);
  border-radius:8px;
  padding:1.05rem 1.3rem;
  font-size:.9rem;
  color:var(--ink-soft);
  margin:1.5rem 0;
  line-height: 24px;
}
.notice strong{color:var(--navy)}

/* ---------- CTA band ---------- */
.cta-band{background:linear-gradient(120deg,var(--navy),var(--teal));color:#fff;padding:64px 0;text-align:center}
.cta-band h2{color:#fff}
.cta-band p{color:rgba(255,255,255,.88);max-width:58ch;margin:0 auto 1.8rem}

/* ---------- Contact blocks ---------- */
.contact-item{display:flex;gap:1rem;align-items:flex-start;margin-bottom:1.5rem}
.contact-item__icon{
  flex:0 0 42px;height:42px;border-radius:9px;background:var(--teal-light);color:var(--teal);
  display:grid;place-items:center;
}
.contact-item__icon svg{width:20px;height:20px}
.contact-item h4{margin:0 0 .2rem;font-size:.95rem;color:var(--navy)}
.contact-item p{margin:0;font-size:.94rem;color:var(--ink-soft)}
.map-frame{border:1px solid var(--line);border-radius:var(--radius-lg);overflow:hidden;}
.map-frame iframe{width:100%;/* height:100%; */min-height:330px;border:0;display:block;}

/* ---------- Footer ---------- */
.site-footer{background:var(--navy);color:#a8c6cd;padding:60px 0 0;font-size:.92rem}
.site-footer h4{color:#fff;font-size:.82rem;letter-spacing:.13em;text-transform:uppercase;margin-bottom:1.1rem}
.site-footer a{color:#a8c6cd}
.site-footer a:hover{color:#fff}
.site-footer ul{list-style:none;padding:0;margin:0}
.site-footer li{margin-bottom:.55rem}
.footer-grid{display:grid;grid-template-columns:1.5fr 1fr 1fr 1.3fr;gap:2.4rem}
@media (max-width:900px){.footer-grid{grid-template-columns:1fr 1fr;gap:2rem}}
@media (max-width:560px){.footer-grid{grid-template-columns:1fr}}
.footer-brand{display:flex;align-items:center;gap:.75rem;margin-bottom:1rem}
.footer-brand .brand__name{color:#fff}
.footer-brand .brand__sub{color:#7fa3ac}
.footer-bottom{
  margin-top:3rem;border-top:1px solid rgba(255,255,255,.12);padding:1.3rem 0;
  display:flex;justify-content:space-between;gap:1rem;flex-wrap:wrap;font-size:.83rem;color:#87a9b1;
}

/* ---------- Reveal on scroll ---------- */
.reveal{/* opacity:0; */transform: translateY(3px);transition:opacity .6s var(--ease),transform .6s var(--ease);}
/* Without JavaScript nothing adds .is-visible, so reveal everything up front.
   The class is added to <html> by an inline script; if that never runs the
   .no-js rules below apply. */
.no-js .reveal{opacity:1;transform:none}
.no-js .acc__panel{max-height:none;overflow:visible}
.no-js .acc__panel[hidden]{display:block}
.no-js .nav-links{position:static;max-height:none;opacity:1;pointer-events:auto;overflow:visible;box-shadow:none}
.no-js .nav-toggle{display:none}
/* Dimming alone leaves controls keyboard-operable, so hide them outright and
   explain why. Email and telephone links stay usable. */
.no-js .calc__grid > div:first-child,.no-js .regime-toggle,
.no-js .calc > .field,.no-js .calc > .field-row,
.no-js #sec-search,.no-js #sec-filter,.no-js #cal-filter,.no-js #sec-reset,
.no-js .result,.no-js #enquiry-form .field,.no-js #enquiry-form button{display:none}
.no-js .nojs-note{display:block}
.nojs-note{display:none;background:var(--bg-alt);border-left:4px solid var(--muted);
  border-radius:8px;padding:1rem 1.2rem;font-size:.9rem;color:var(--ink-soft);margin:1rem 0}
.reveal.is-visible{opacity:1;transform:none}
@media (prefers-reduced-motion:reduce){
  *,*::before,*::after{animation-duration:.01ms!important;transition-duration:.01ms!important}
  .reveal{opacity:1;transform:none}
  html{scroll-behavior:auto}
}

/* ---------- Back to top ---------- */
.to-top{
  position:fixed;right:20px;bottom:20px;width:44px;height:44px;border-radius:50%;border:0;
  background:var(--teal);color:#fff;cursor:pointer;display:grid;place-items:center;font-size:1.1rem;
  box-shadow:var(--shadow);opacity:0;pointer-events:none;transform:translateY(10px);
  transition:all .25s var(--ease);z-index:50;
}
.to-top.is-visible{opacity:1;pointer-events:auto;transform:none}
.to-top:hover{background:var(--teal-dark)}

/* ---------- Misc ---------- */
.small{font-size:.85rem;color:var(--ink-soft)}
.mt0{margin-top:0}.mb0{margin-bottom:0}
.prose h2{margin-top:2.4rem;text-align: left;}
.prose h3{margin-top:1.8rem}
.prose > :first-child{margin-top:0}
@media print{
  .site-header,.topbar,.to-top,.cta-band,.site-footer,.nav-toggle{display:none}
  /* print only the page on screen, not every routed section */
  .acc__panel{max-height:none!important;overflow:visible!important}
  .acc__panel[hidden]{display:block!important}
  .reveal{opacity:1!important;transform:none!important}
  a[href^="http"]::after{content:" (" attr(href) ")";font-size:.8em;word-break:break-all}
}
@media (max-width:768px){
  .masthead__meta{display:none;}
.nav-fill { width: 100% !important;}
.masthead__logo {height: 42px;}
    .masthead__name {font-size: 1rem;}
    .masthead__sub {font-size: .6rem;}
    .masthead__addr {font-size: .5rem;}
    header .wrap {padding: 0 7px;}
}
#FooterrControl1_tr_hitCounter{color:#fff}