/* tokens */
/* Brand palette: Ink Navy, Muted Brass, pure White, Charcoal, Slate and Stone. Tints below are these colours at lower opacity. (--white holds pure white in this version.) */
:root{
  --navy:#0F2747; --brass:#A67C3B; --white:#FFFFFF; --charcoal:#303840; --slate:#5E6873; --stone:#E6E1D8;
  --bg:#FFFFFF; --text:#303840;
  --muted:#5E6873; --line:#E6E1D8; --rule:rgba(94,104,115,.45); --tint:rgba(230,225,216,.45); --brass-tint:rgba(166,124,59,.12); --brass-wash:rgba(166,124,59,.2); --on-navy:#FFFFFF; --on-navy-line:rgba(255,255,255,.22);
  --serif:"Source Serif 4",Georgia,serif;
  --sans:"Inter","Source Sans 3",Aptos,Arial,sans-serif;
  --wrap:1200px; --pad:clamp(20px,5vw,48px); --r:20px;
  --shadow:0 30px 60px -30px rgba(15,39,71,.38);
  --section:clamp(36px,4.5vw,60px);
}

/* base */
*{box-sizing:border-box;margin:0}
html{scroll-behavior:smooth;scroll-padding-top:90px}
body{font:400 1.02rem/1.7 var(--sans);color:var(--text);background:var(--bg);-webkit-font-smoothing:antialiased}
img{max-width:100%;height:auto;display:block}
a{color:inherit;text-decoration:none}
ul{list-style:none;padding:0}
:focus-visible{outline:3px solid var(--brass);outline-offset:3px}
.wrap{max-width:var(--wrap);margin:0 auto;padding:0 var(--pad)}
h1,h2,h3,h4,h5{font-family:var(--serif);color:var(--navy);font-weight:400;line-height:1.12;letter-spacing:-.015em}
h1{font-size:clamp(2.2rem,5.2vw,4rem)}
h2{font-size:clamp(1.8rem,3.5vw,2.6rem)}
h3{font-size:1.4rem}
section{padding:var(--section) 0}
@media (prefers-reduced-motion:reduce){*{animation:none!important;transition:none!important;scroll-behavior:auto!important}}
body{font-variant-numeric:lining-nums}
.tabs button{font-variant-numeric:lining-nums tabular-nums}

/* components */
.eyebrow{font-size:.82rem;font-weight:600;color:var(--navy);margin-bottom:14px;letter-spacing:.01em}
.lab{display:block;font-size:.78rem;font-weight:600;color:var(--navy);margin:18px 0 4px}
.note{color:var(--muted);max-width:64ch;margin-top:14px}
.help{font-size:.88rem;color:var(--muted)}
.btn{display:inline-flex;align-items:center;gap:14px;background:var(--navy);color:#FFFFFF;font:600 .98rem var(--sans);padding:14px 22px;border-radius:999px;border:0;cursor:pointer;transition:background .2s,transform .2s}
.btn:hover{background:var(--brass);transform:translateY(-1px)}
.btn i,.drawer li i,.shelf i{font-style:normal}
.btn i{display:grid;place-items:center;width:26px;height:26px;border-radius:50%;background:var(--brass);color:#FFFFFF}
.link{display:inline-flex;gap:8px;margin-top:10px;font-weight:600;color:var(--navy);border-bottom:2px solid var(--brass);padding-bottom:2px}
.link i{font-style:normal}
.card{background:var(--white);border-radius:var(--r);padding:clamp(24px,3vw,40px);box-shadow:var(--shadow);border:1px solid var(--line)}

/* header */
.site-header{position:sticky;top:0;z-index:20;background:rgba(255,255,255,.94);backdrop-filter:blur(12px);border-bottom:1px solid var(--line)}
.bar{display:flex;align-items:center;justify-content:space-between;gap:24px;padding:12px 0}
.brand{display:flex;align-items:center;gap:12px}
.brand img{width:auto;height:40px}
.brand b{display:block;font:600 1.15rem/1.1 var(--serif);color:var(--navy);letter-spacing:.06em}
.brand small{color:var(--muted);font-size:.78rem}
.main-nav ul{display:flex;gap:30px}
.main-nav a{font-weight:600;font-size:.95rem;color:var(--navy);padding:6px 0;border-bottom:2px solid transparent;transition:border-color .2s}
.main-nav a:hover{border-color:var(--brass)}
.head-cta{padding:10px 18px;font-size:.92rem}
.menu-btn{display:none;background:none;border:1.5px solid var(--navy);color:var(--navy);border-radius:999px;padding:8px 18px;font:600 .92rem var(--sans);cursor:pointer}
.drawer{position:fixed;inset:0;z-index:30;background:var(--white);padding:16px var(--pad) 32px;display:none;flex-direction:column;overflow:auto}
.drawer.on{display:flex}
.drawer-top{display:flex;justify-content:space-between;align-items:center;padding-bottom:14px;border-bottom:1px solid var(--line)}
.drawer li a{display:flex;justify-content:space-between;font:400 1.7rem var(--serif);color:var(--navy);padding:20px 0;border-bottom:1px solid var(--line)}
.drawer ul{margin:8px 0 28px}
.drawer-priv{margin-top:24px;color:var(--navy);font-weight:600}
@media (max-width:980px){.main-nav,.head-cta{display:none}.menu-btn{display:block}}
@media (max-width:480px){.brand small{display:none}}
.brand img{height:46px;width:auto}
.brand small{font-size:.86rem;font-weight:600;color:var(--muted);padding-left:12px;border-left:2px solid var(--brass);line-height:1.2;max-width:9em}
.main-nav a[aria-current=page],.drawer li a[aria-current=page]{border-bottom-color:var(--brass)}

/* hero */
/* Hero: typography-led, one oversized brand device (the emblem's own geometry, scaled to architecture), a single 45-degree brand line, restrained motion. Navy, brass, white only. */
.hero{background:var(--navy);color:var(--white);padding:0}
.hero-stage{position:relative;overflow:hidden;border-bottom:4px solid var(--brass);display:flex;align-items:center;min-height:clamp(560px,84vh,800px);padding:clamp(64px,8vw,120px) 0;
  background:
    radial-gradient(1000px 640px at 82% 40%,rgba(166,124,59,.22),transparent 62%),
    radial-gradient(800px 500px at 0% 100%,rgba(255,255,255,.05),transparent 65%),
    var(--navy)}
/* fine film grain: gives the navy depth and a printed, tactile quality */
.hero-stage::after{content:"";position:absolute;inset:0;pointer-events:none;opacity:.07;mix-blend-mode:overlay;background-image:url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' width='220' height='220'%3E%3Cfilter id='n'%3E%3CfeTurbulence type='fractalNoise' baseFrequency='.85' numOctaves='2' stitchTiles='stitch'/%3E%3CfeColorMatrix values='0 0 0 0 1 0 0 0 0 1 0 0 0 0 1 0 0 0 .9 0'/%3E%3C/filter%3E%3Crect width='100%25' height='100%25' filter='url(%23n)'/%3E%3C/svg%3E")}
.hero-stage > .wrap{position:relative;z-index:1;width:100%}

.hero-copy{max-width:min(660px,56vw)}
.hero-copy .eyebrow{display:flex;align-items:center;gap:16px;color:var(--on-navy);text-transform:uppercase;letter-spacing:.2em;font-size:.72rem;margin-bottom:34px}
.hero-copy .eyebrow::before{content:"";width:56px;height:1px;background:var(--brass)}
.hero h1{color:var(--white);font-size:clamp(2.4rem,4.6vw,4.1rem);font-weight:400;line-height:1.06;letter-spacing:-.025em;text-wrap:balance}
.hero .lead{margin:34px 0 0;max-width:52ch;padding-left:22px;border-left:1px solid var(--brass);color:var(--on-navy);font-size:1.06rem;line-height:1.8}

@media (max-width:980px){
  .hero-stage{min-height:0}
  .hero-copy{max-width:none}
}

/* ---- artwork ---- */
.hero-bg{position:absolute;inset:0;pointer-events:none}
.hero-art{position:absolute;inset:0;width:100%;height:100%;display:block}
.art-rays line{stroke:var(--brass);stroke-opacity:.16;stroke-width:1}
.hair{stroke:#FFFFFF;stroke-opacity:.2;stroke-width:1;vector-effect:non-scaling-stroke;fill:none}
.e-bar,.e-tri,.e-brass{transform-box:fill-box}
.sheen{opacity:.0}

/* ---- motion (only when the visitor has not asked for reduced motion) ---- */
@media (prefers-reduced-motion:no-preference){
  .art-rays line{stroke-dasharray:1200;stroke-dashoffset:1200;animation:draw 2.8s cubic-bezier(.45,.1,.25,1) forwards}
  .art-rays line:nth-child(1){animation-delay:.5s}.art-rays line:nth-child(2){animation-delay:.8s}.art-rays line:nth-child(3){animation-delay:1.1s}
  .e-bar{animation:slidein 1.5s .2s cubic-bezier(.2,.7,.2,1) both}
  .e-tri{animation:riseup 1.5s .45s cubic-bezier(.2,.7,.2,1) both}
  .e-brass{animation:sweep 1.6s .75s cubic-bezier(.2,.7,.2,1) both}
  .sheen{animation:sheen 9s 3.2s ease-in-out infinite}
  .hero-copy > *{animation:up .9s cubic-bezier(.2,.7,.2,1) both}
  .hero-copy > :nth-child(1){animation-delay:.15s}
  .hero-copy > :nth-child(2){animation-delay:.3s}
  .hero-copy > :nth-child(3){animation-delay:.5s}
  .hero-copy .eyebrow::before{transform-origin:left;animation:grow .8s .45s cubic-bezier(.2,.7,.2,1) both}
  .hero-copy .lead{animation-name:up}
}
@keyframes slidein{from{opacity:0;transform:translateX(-90px)}to{opacity:1;transform:none}}
@keyframes riseup{from{opacity:0;transform:translateY(90px)}to{opacity:1;transform:none}}
@keyframes sweep{from{opacity:0;transform:translate(70px,-70px)}to{opacity:1;transform:none}}
@keyframes sheen{0%,55%{opacity:0;transform:translateX(-120px) skewX(-45deg)}60%{opacity:.9}85%{opacity:.9}100%{opacity:0;transform:translateX(220px) skewX(-45deg)}}
@keyframes draw{to{stroke-dashoffset:0}}
@keyframes up{from{opacity:0;transform:translateY(26px)}to{opacity:1;transform:none}}
@keyframes grow{from{transform:scaleX(0)}to{transform:scaleX(1)}}
@media (max-width:980px){.hero-art{opacity:.32}}

/* ---- quick links: one white card, three cells (under the brass border) ---- */
.hero-links{background:linear-gradient(rgba(166,124,59,.06),rgba(166,124,59,.06)),var(--white);padding:clamp(20px,2.5vw,30px) 0}
.hero-links-card{display:grid;grid-template-columns:repeat(3,1fr);background:var(--white);border-radius:20px;box-shadow:var(--shadow);overflow:hidden}
.hero-links-card a{display:flex;align-items:center;justify-content:space-between;gap:18px;padding:clamp(22px,2.6vw,34px) clamp(20px,2.4vw,32px);font-weight:600;font-size:1rem;line-height:1.5;color:var(--navy);transition:background .2s}
.hero-links-card a + a{border-left:1px solid var(--line)}
.hero-links-card i{font-style:normal;color:var(--brass);font-size:1.15rem;transition:transform .2s}
.hero-links-card a:hover{background:var(--brass-tint)}
.hero-links-card a:hover i{transform:translateX(4px)}
@media (max-width:760px){
  .hero-links-card{grid-template-columns:1fr}
  .hero-links-card a + a{border-left:0;border-top:1px solid var(--line)}
}

/* audiences */
.audiences{background:var(--white)}
.aud-grid{display:grid;grid-template-columns:1fr 1fr;gap:32px;margin-top:40px;position:relative}
.aud-grid::before{content:"";position:absolute;inset:0 0 auto 0;height:140px;border-radius:24px;background:linear-gradient(120deg,var(--navy),var(--navy))}
.aud-grid .card{position:relative}
.aud-grid .card:nth-child(1){margin:28px 0 0 24px}
.aud-grid .card:nth-child(2){margin:72px 24px 0 0}
.aud-grid p{margin:16px 0}
@media (max-width:980px){
  .aud-grid{grid-template-columns:1fr}
  .aud-grid::before{height:90px}
  .aud-grid .card:nth-child(n){margin:0}
  .aud-grid .card:nth-child(1){margin-top:24px}
}

/* assignments */
.assignments{background:var(--stone)}
.assign-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:clamp(24px,3vw,40px);margin-top:44px}
.assign{background:var(--white);border-radius:var(--r);padding:28px;border:1px solid var(--line);border-top:5px solid var(--navy);transition:transform .25s,box-shadow .25s}
.assign:hover{transform:translateY(-4px);box-shadow:var(--shadow)}
.assign:nth-child(2){margin-top:32px;border-top-color:var(--brass)}
.assign h3{margin-bottom:12px}
.own{margin-top:20px;padding:12px 16px;border-radius:12px;background:var(--brass-tint);font-weight:600;color:var(--navy);font-size:.94rem;border-left:4px solid var(--brass)}
@media (max-width:980px){.assign-grid{grid-template-columns:1fr}.assign:nth-child(2){margin-top:0}}

/* engagement */
.engage{background:radial-gradient(circle at 100% 0%,rgba(166,124,59,.3),transparent 45%),var(--navy);color:var(--white)}
.engage h2{color:var(--white)}
.engage > .wrap > .eyebrow{color:var(--on-navy);display:flex;align-items:center;gap:12px}
.engage > .wrap > .eyebrow::before{content:"";width:36px;height:3px;background:var(--brass)}
.engage .note{color:var(--on-navy)}
.viewer{display:grid;grid-template-columns:.9fr 1.1fr;gap:clamp(24px,4vw,56px);margin-top:40px;background:var(--white);color:var(--text);border-left:10px solid var(--brass);border-radius:26px;padding:clamp(22px,3.5vw,44px);box-shadow:0 40px 70px -30px rgba(0,0,0,.55)}
.viewer .eyebrow{margin-bottom:8px}
.open{margin-top:22px;padding:16px 18px;background:var(--brass-tint);border-left:4px solid var(--brass);border-radius:0 12px 12px 0;font-size:.95rem}
.open .lab{margin-top:0}
.v-right h4{font:600 1.05rem var(--sans);color:var(--navy)}
.tabs{display:grid;grid-template-columns:1fr 1fr;gap:10px;margin:14px 0 26px}
.tabs button{font:600 .95rem var(--sans);text-align:left;padding:13px 16px;border-radius:12px;border:1px solid var(--line);background:var(--white);color:var(--navy);cursor:pointer;transition:background .2s,color .2s}
.tabs button:hover{background:var(--tint)}
.tabs button[aria-selected=true]{background:var(--navy);color:var(--white);border-color:var(--navy);box-shadow:inset 4px 0 0 var(--brass)}
.panel{animation:swap .3s ease}
.panel[hidden]{display:none}
.panel h5{font-size:1.5rem;margin-bottom:10px}
.panel p{max-width:60ch}
@keyframes swap{from{opacity:0;transform:translateY(6px)}to{opacity:1;transform:none}}
@media (max-width:980px){.viewer{grid-template-columns:1fr}}
@media (max-width:560px){.tabs{grid-template-columns:1fr}}

/* practice */
.practice-cols{display:grid;grid-template-columns:1fr 1fr;gap:clamp(20px,4vw,56px);margin:30px 0}
.founders{display:grid;grid-template-columns:1fr 1fr;gap:20px}
.founder{background:var(--navy);color:var(--white);border-left:6px solid var(--brass);border-radius:0 18px 18px 0;padding:26px 28px;box-shadow:var(--shadow)}
.founder h3{color:var(--white)}
.founder p{color:var(--on-navy);font-size:.92rem;margin-top:6px}
@media (max-width:760px){.practice-cols,.founders{grid-template-columns:1fr}}

/* page */
/* Inner pages (Businesses, Professional Firms, Tax & Business Setup).
   Same system as the home page: Ink Navy / Muted Brass / White, Source Serif 4 + Source Sans 3, the emblem device and the 45-degree brand line. */

/* ---------- page hero ---------- */
.page-hero{position:relative;overflow:hidden;background:
    radial-gradient(900px 560px at 84% 30%,rgba(166,124,59,.2),transparent 62%),
    radial-gradient(700px 440px at 0% 100%,rgba(255,255,255,.05),transparent 65%),
    var(--navy);
  color:var(--white);border-bottom:4px solid var(--brass);padding:clamp(64px,8vw,116px) 0 clamp(56px,7vw,96px)}
.page-hero::after{content:"";position:absolute;inset:0;pointer-events:none;opacity:.07;mix-blend-mode:overlay;background-image:url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' width='220' height='220'%3E%3Cfilter id='n'%3E%3CfeTurbulence type='fractalNoise' baseFrequency='.85' numOctaves='2' stitchTiles='stitch'/%3E%3CfeColorMatrix values='0 0 0 0 1 0 0 0 0 1 0 0 0 0 1 0 0 0 .9 0'/%3E%3C/filter%3E%3Crect width='100%25' height='100%25' filter='url(%23n)'/%3E%3C/svg%3E")}
.page-hero > .wrap{position:relative;z-index:1}
.ph-copy{max-width:min(720px,60vw)}
.page-hero .eyebrow{display:flex;align-items:center;gap:16px;color:var(--on-navy);text-transform:uppercase;letter-spacing:.2em;font-size:.72rem;margin-bottom:30px}
.page-hero .eyebrow::before{content:"";width:56px;height:1px;background:var(--brass)}
.page-hero h1{color:var(--white);font-size:clamp(2.2rem,4.2vw,3.55rem);font-weight:400;line-height:1.08;letter-spacing:-.025em;max-width:24ch;text-wrap:balance}
.page-hero .prose p,.page-hero .hero-action > p:not(:has(.primary)){color:var(--on-navy);font-size:1.06rem;line-height:1.8}
.hero-copy,.stacked{margin-top:34px}
.page-hero .prose p + p{margin-top:1.1em}
.hero-action{margin-top:30px;padding-left:22px;border-left:1px solid var(--brass)}
.hero-action > p + p,.stacked p:has(.primary){margin-top:26px}
.stacked > p:has(.primary){margin-top:30px}
.stacked.prose{max-width:none}
.page-hero .prose{max-width:62ch}

/* primary action */
.primary{display:inline-flex;align-items:center;gap:14px;background:var(--brass);color:var(--white);font:600 .98rem var(--sans);padding:15px 18px 15px 26px;border-radius:999px;box-shadow:0 18px 34px -16px rgba(0,0,0,.6);transition:background .2s,color .2s,transform .2s}
.primary::after{content:"\2192";display:grid;place-items:center;width:26px;height:26px;border-radius:50%;background:var(--white);color:var(--navy);transition:transform .25s,background .25s,color .25s}
.primary:hover{background:var(--white);color:var(--navy);transform:translateY(-1px)}
.primary:hover::after{background:var(--brass);color:var(--white);transform:translateX(4px)}

/* tax page: find-your-requirement index, inside the hero */
.jurisdiction-index{margin-top:clamp(36px,5vw,56px);padding-top:26px;border-top:1px solid var(--on-navy-line);max-width:min(860px,100%)}
.jurisdiction-index > p{margin-bottom:18px}
.jurisdiction-index strong{font-size:.74rem;font-weight:600;letter-spacing:.18em;text-transform:uppercase;color:#CDAE78}
.tax-index{display:grid;grid-template-columns:1fr 1fr;gap:clamp(24px,5vw,64px)}
.tax-index ul li + li{margin-top:2px}
.tax-index a{display:flex;justify-content:space-between;gap:16px;padding:9px 0;color:var(--on-navy);border-bottom:1px solid var(--on-navy-line);font-size:.97rem;transition:color .2s,border-color .2s,padding .2s}
.tax-index a::after{content:"\2192";color:var(--brass);transition:transform .2s}
.tax-index a:hover{color:var(--white);border-color:var(--brass)}
.tax-index a:hover::after{transform:translateX(4px)}
.tax-index li:first-child a{color:var(--white);font-family:var(--serif);font-size:1.2rem;padding-top:0}

/* ---------- body ---------- */
.inner section.major,.inner section.editorial{padding:clamp(56px,7vw,104px) 0}
.inner section section{padding:0}
.inner main > section + section.major.capability-section{border-top:0}
.inner > section.editorial{border-top:1px solid var(--line)}
.inner > section.business-analysis,.inner > section.review-section{background:var(--tint);border-top:1px solid var(--line);border-bottom:1px solid var(--line)}
.inner h2{font-size:clamp(1.9rem,3.2vw,2.6rem);line-height:1.12}
.inner .prose{max-width:66ch;font-size:1.03rem;line-height:1.78}
.inner .prose p + p,.inner .prose p + ul,.inner .prose ul + p,.inner .prose p + h4{margin-top:1.15em}
.inner .prose strong{color:var(--navy);font-weight:600}
.inner .prose ul{margin:1.1em 0}
.inner .prose ul li{position:relative;padding-left:22px}
.inner .prose ul li + li{margin-top:.6em}
.inner .prose ul li::before{content:"";position:absolute;left:0;top:.78em;width:9px;height:9px;background:var(--brass);transform:rotate(45deg) scale(.75)}
.inner .prose a:not(.primary){color:var(--navy)}

/* editorial header + copy: heading left, copy right */
.inner section.editorial > .wrap,.inner .wrap > .editorial,.jurisdiction-intro{display:grid;grid-template-columns:minmax(0,.85fr) minmax(0,1.15fr);gap:clamp(24px,5vw,80px);align-items:start}
.inner section.editorial > .wrap > h2,.inner .wrap > .editorial > h2,.jurisdiction-intro > h2{position:relative;padding-top:26px}
.inner section.editorial > .wrap > h2::before,.inner .wrap > .editorial > h2::before,.jurisdiction-intro > h2::before,.inner section.closing h2::before{content:"";position:absolute;left:0;top:0;width:56px;height:3px;background:var(--brass)}
.capability-section > .wrap > .editorial,.capability-section > .wrap > .jurisdiction-intro{margin-bottom:clamp(28px,4vw,48px)}

.jurisdiction-intro{max-width:none !important}
.jurisdiction-intro > p{max-width:66ch}
.jurisdiction-intro > p + p{margin-top:1.15em}

/* chip index */
.section-index{margin:0 0 clamp(20px,3vw,34px);padding:22px 0;border-top:1px solid var(--line);border-bottom:1px solid var(--line)}
.section-index ul{display:flex;flex-wrap:wrap;gap:10px}
.section-index li{display:flex;flex-wrap:wrap;gap:10px}
.section-index a{display:inline-flex;align-items:center;gap:10px;padding:10px 18px;border:1px solid var(--line);border-radius:999px;background:var(--white);font-weight:600;font-size:.93rem;color:var(--navy);transition:background .2s,color .2s,border-color .2s,transform .2s}
.section-index a:hover{background:var(--navy);color:var(--white);border-color:var(--navy);transform:translateY(-2px)}
.section-index a.index-child{background:transparent;border-style:dashed;font-weight:400;font-size:.88rem}
.section-index a.index-child:hover{background:var(--navy);border-style:solid}

/* capability rows: title left, copy right */
.capability{display:grid;grid-template-columns:minmax(0,.85fr) minmax(0,1.15fr);gap:clamp(24px,5vw,80px);padding:clamp(34px,4.5vw,56px) 0 !important;border-top:1px solid var(--line)}
.capability > h3{position:sticky;top:110px;align-self:start;font-size:clamp(1.5rem,2.3vw,1.95rem);line-height:1.15;padding-top:22px}
.capability > h3::before{content:"";position:absolute;left:0;top:0;width:40px;height:3px;background:var(--brass)}
.capability h4{font:400 1.4rem/1.2 var(--serif);color:var(--navy);margin-top:2em;padding-top:1.4em;border-top:1px solid var(--line)}
.capability h4 + p{margin-top:.8em !important}
@media (max-width:980px){.capability > h3{position:relative;top:0}}

/* callout route to tax page */
.tax-route{max-width:none !important;margin-top:clamp(24px,4vw,48px);padding:28px clamp(22px,3vw,40px);background:var(--brass-tint);border-left:6px solid var(--brass);border-radius:0 16px 16px 0}
.tax-route p{max-width:64ch}
.context-link{display:inline-flex;gap:10px;margin-top:6px;font-weight:600;color:var(--navy);border-bottom:2px solid var(--brass);padding-bottom:2px;transition:color .2s,gap .2s}
.context-link::after{content:"\2192";color:var(--brass);transition:transform .2s}
.context-link:hover::after{transform:translateX(4px)}

/* illustrative assignments */
.business-analysis > .wrap > h2,.review-section > .wrap > .editorial{margin-bottom:clamp(28px,4vw,48px)}
.business-analysis > .wrap > h2{position:relative;padding-top:26px;margin-bottom:clamp(28px,4vw,44px)}
.business-analysis > .wrap > h2::before{content:"";position:absolute;left:0;top:0;width:56px;height:3px;background:var(--brass)}
.analysis-intro,.short-illustration,.handover{background:var(--white);color:var(--text);border-left:10px solid var(--brass);border-radius:22px;box-shadow:0 40px 70px -40px rgba(15,39,71,.45);padding:clamp(24px,3.5vw,44px)}
.analysis-intro p:first-child,.short-illustration h3 + p,.handover .prose h3 + p{margin:0 0 14px !important}
.analysis-intro p:first-child strong,.short-illustration h3 + p strong,.handover .prose h3 + p strong{display:inline-block;font-size:.72rem;letter-spacing:.14em;text-transform:uppercase;color:var(--brass);font-weight:600;padding:6px 12px;background:var(--brass-tint);border-radius:999px}
.analysis-intro h3,.short-illustration h3,.handover h3{font-size:clamp(1.6rem,2.6vw,2.1rem);line-height:1.15;margin-bottom:14px}
.analysis-intro{margin-bottom:clamp(20px,3vw,32px);max-width:none !important}
.analysis-pair{display:grid;grid-template-columns:1fr 1fr;gap:clamp(18px,2.4vw,28px);margin-bottom:clamp(18px,2.4vw,28px)}
.analysis-block{background:var(--white);border:1px solid var(--line);border-radius:18px;padding:clamp(22px,2.6vw,34px)}
.analysis-block h4{font:400 1.4rem/1.2 var(--serif);color:var(--navy);margin-bottom:10px;padding-top:16px;position:relative}
.analysis-block h4::before{content:"";position:absolute;left:0;top:0;width:32px;height:3px;background:var(--brass)}
.analysis-block.unresolved{background:var(--brass-tint);border-color:rgba(166,124,59,.4);border-left:6px solid var(--brass)}
.management-output{max-width:none !important;margin-bottom:clamp(28px,4vw,48px)}
.management-output .analysis-block{background:var(--navy);color:var(--on-navy);border:0;border-radius:18px;box-shadow:0 40px 70px -40px rgba(15,39,71,.6)}
.management-output .analysis-block h4{color:var(--white)}
.management-output .analysis-block p{max-width:78ch;color:var(--on-navy)}
.short-illustration{max-width:860px !important;margin-top:clamp(16px,3vw,28px)}
@media (max-width:760px){.analysis-pair{grid-template-columns:1fr}}

/* handover record (professional firms) */
.handover{display:grid;grid-template-columns:minmax(0,.8fr) minmax(0,1.2fr);gap:clamp(24px,4vw,56px);margin-bottom:clamp(20px,3vw,32px)}
.handover dl{margin:0}
.handover-row{display:grid;grid-template-columns:minmax(0,.42fr) minmax(0,1fr);gap:20px;padding:20px 0;border-top:1px solid var(--line)}
.handover-row:first-child{border-top:0;padding-top:0}
.handover dt{font:400 1.12rem/1.3 var(--serif);color:var(--navy);position:relative;padding-left:16px}
.handover dt::before{content:"";position:absolute;left:0;top:.5em;width:6px;height:6px;background:var(--brass);transform:rotate(45deg)}
.handover dd{margin:0;line-height:1.7}
.handover-row.unresolved{background:var(--brass-tint);border:0;border-left:4px solid var(--brass);border-radius:0 12px 12px 0;padding:18px 20px;margin:6px 0}
@media (max-width:980px){.handover{grid-template-columns:1fr}}
@media (max-width:560px){.handover-row{grid-template-columns:1fr;gap:6px}}

/* closing band */
.inner > section.closing{position:relative;background:radial-gradient(900px 520px at 100% 0%,rgba(166,124,59,.28),transparent 60%),var(--navy);color:var(--white);padding:clamp(64px,8vw,112px) 0;border-bottom:4px solid var(--brass)}
.inner section.closing > .wrap{display:grid;grid-template-columns:minmax(0,.85fr) minmax(0,1.15fr);gap:clamp(24px,5vw,80px);align-items:start}
.inner section.closing h2{position:relative;padding-top:26px;color:var(--white)}
.inner section.closing .prose p{color:var(--on-navy)}
.inner section.closing .prose p + p{margin-top:1.15em}
.inner section.closing .prose p:has(.primary){margin-top:30px}
.inner section.closing .prose strong{color:var(--white)}

@media (max-width:980px){
  .ph-copy{max-width:none}
  .inner section.editorial > .wrap,.inner .wrap > .editorial,.jurisdiction-intro,.capability,.inner section.closing > .wrap{grid-template-columns:1fr}
  .page-hero .hero-art{opacity:.32}
  .tax-index{grid-template-columns:1fr}
}

/* ---------- motion ---------- */
@media (prefers-reduced-motion:no-preference){
  .page-hero .wrap > .ph-copy{animation:none}
  .ph-copy > *{animation:up .9s cubic-bezier(.2,.7,.2,1) both}
  .ph-copy > :nth-child(1){animation-delay:.15s}
  .ph-copy > :nth-child(2){animation-delay:.3s}
  .ph-copy > :nth-child(3){animation-delay:.5s}
  .ph-copy > :nth-child(4){animation-delay:.7s}
  .page-hero .eyebrow::before{transform-origin:left;animation:grow .8s .45s cubic-bezier(.2,.7,.2,1) both}
  .page-hero .art-rays line{stroke-dasharray:1200;stroke-dashoffset:1200;animation:draw 2.8s cubic-bezier(.45,.1,.25,1) forwards}
  .page-hero .art-rays line:nth-child(1){animation-delay:.5s}.page-hero .art-rays line:nth-child(2){animation-delay:.8s}.page-hero .art-rays line:nth-child(3){animation-delay:1.1s}
  .page-hero .e-bar{animation:slidein 1.5s .2s cubic-bezier(.2,.7,.2,1) both}
  .page-hero .e-tri{animation:riseup 1.5s .45s cubic-bezier(.2,.7,.2,1) both}
  .page-hero .e-brass{animation:sweep 1.6s .75s cubic-bezier(.2,.7,.2,1) both}
  .page-hero .sheen{animation:sheen 9s 3.2s ease-in-out infinite}
}

/* enquiry */
.enquiry{background:var(--stone)}
.enq-grid{display:grid;grid-template-columns:.9fr 1.1fr;gap:clamp(28px,5vw,72px);align-items:start}
.gold-bar{display:block;width:56px;height:5px;border-radius:3px;background:var(--brass);margin-bottom:22px}
.enq-grid p{margin-top:18px}
form{display:grid;grid-template-columns:1fr 1fr;gap:18px;padding:clamp(22px,3vw,36px);background:var(--white);border:1px solid var(--line);border-radius:24px;box-shadow:var(--shadow)}
form p{margin:0}
label{display:block;font-weight:600;font-size:.9rem;color:var(--navy)}
input,select,textarea{width:100%;margin-top:6px;padding:13px 14px;border:1px solid rgba(15,39,71,.4);border-radius:12px;background:#FFFFFF;font:inherit;color:var(--text)}
input:focus,select:focus,textarea:focus{outline:3px solid var(--brass);border-color:var(--navy)}
textarea{min-height:140px;resize:vertical}
.full{grid-column:1/-1}
.status{font-size:.9rem;color:var(--navy);font-weight:600}
@media (max-width:980px){.enq-grid{grid-template-columns:1fr}}
@media (max-width:560px){form{grid-template-columns:1fr}.btn{width:100%;justify-content:space-between}}
.hp{position:absolute;left:-9999px;width:1px;height:1px;opacity:0}
.status.err{border-left:3px solid var(--brass);padding-left:10px}
.btn[disabled]{opacity:.6;cursor:wait}

/* footer */
.site-footer{background:radial-gradient(circle at 100% 0%,rgba(166,124,59,.25),transparent 45%),var(--navy);color:var(--on-navy);padding:60px 0 40px;border-top:4px solid var(--brass)}
.foot{display:grid;grid-template-columns:1.2fr 1fr 1fr;gap:32px}
.foot img{height:56px;width:auto;margin-bottom:14px;background:var(--white);padding:8px 14px;border-radius:10px}
.foot p{font-weight:600;color:var(--white)}
.foot ul{display:grid;gap:10px;align-content:start}
.foot a:hover,.top:hover{color:var(--white);text-decoration:underline;text-decoration-color:var(--brass);text-underline-offset:4px;text-decoration-thickness:2px}
.top{display:inline-block;margin-top:22px;font-weight:600;color:var(--white)}
@media (max-width:760px){.foot{grid-template-columns:1fr}}

/* motion */
/* Site-wide motion. Everything is wrapped so it switches off for visitors who prefer reduced motion. */
.progress{position:fixed;top:0;left:0;right:0;height:3px;background:var(--brass);transform:scaleX(0);transform-origin:left;z-index:40;pointer-events:none}
.site-header{transition:box-shadow .3s}
.site-header.scrolled{box-shadow:0 14px 30px -20px rgba(15,39,71,.55)}

/* hover and focus feedback */
.btn i,.link i{transition:transform .25s}
.btn:hover i,.link:hover i{transform:translateX(4px)}
.aud-grid .card{transition:transform .3s,box-shadow .3s}
.aud-grid .card:hover{transform:translateY(-6px);box-shadow:0 40px 70px -30px rgba(15,39,71,.5)}
.founder{transition:transform .3s,border-color .3s}
.founder:hover{transform:translateX(6px)}
input,select,textarea{transition:border-color .2s,box-shadow .2s}
input:focus,select:focus,textarea:focus{box-shadow:0 0 0 5px var(--brass-tint)}
.tabs button{transition:background .2s,color .2s,transform .2s}
.tabs button:active{transform:scale(.98)}

@media (prefers-reduced-motion:no-preference){
  /* scroll reveals: JS tags elements with data-reveal and adds .in when they enter the screen */
  .js [data-reveal]{opacity:0;transform:translateY(30px);transition:opacity .8s ease,transform .9s cubic-bezier(.2,.7,.2,1);transition-delay:calc(var(--i,0)*110ms)}
  .js [data-reveal=left]{transform:translateX(-40px)}
  .js [data-reveal=right]{transform:translateX(40px)}
  .js [data-reveal=zoom]{transform:translateY(24px) scale(.97)}
  .js [data-reveal].in{opacity:1;transform:none}
  .gold-bar{transform-origin:left}
  .js .gold-bar[data-reveal]{transform:scaleX(0)}
  .js .gold-bar[data-reveal].in{transform:none}
}

/* refinement */
/* ZEHN / Precision in perspective. Shared design system, October 2026. */
:root{--wrap:1360px;--section:clamp(56px,6.5vw,96px);--ease:cubic-bezier(.22,1,.36,1);--brass-light:#D9BC8B}
body{font-size:1.04rem}
.wrap{width:100%}
.site-header{background:rgba(255,255,255,.97);backdrop-filter:blur(16px)}
.bar{padding:18px var(--pad);gap:24px}
.brand img{height:43px}
.brand small{font-size:.78rem;max-width:10em;line-height:1.4;border-left-width:1px;padding-left:16px}
.main-nav ul{gap:24px}
.main-nav a{font-size:.86rem;white-space:nowrap}
.head-cta{font-size:.82rem;padding:12px 18px;white-space:nowrap}
.btn,.primary{border-radius:3px}
.btn{box-shadow:none}
.btn i{font-style:normal}
.eyebrow{letter-spacing:.16em}
/* Spacious, typography-first mastheads; the artwork never sits behind the copy. */
.hero-stage,.hero-masthead{isolation:isolate;position:relative;overflow:hidden;background:var(--navy);color:var(--white)}
.hero-stage{min-height:650px;padding:76px 0 82px;border:0;align-items:center}
.hero-stage::before,.hero-masthead::before{content:"";position:absolute;inset:0;z-index:-1;background:radial-gradient(ellipse at 87% 44%,rgba(166,124,59,.14),transparent 52%)}
.hero-stage::after{display:none}
.hero-stage > .wrap,.hero-masthead > .wrap{position:relative;z-index:2}
.hero-stage .hero-copy{max-width:59%;margin:0}
.hero-copy .eyebrow,.page-hero .eyebrow{font-size:.66rem;letter-spacing:.18em;line-height:1.7;color:var(--brass-light);gap:15px;margin:0 0 30px;max-width:90%}
.hero-copy .eyebrow::before,.page-hero .eyebrow::before{width:32px;flex:0 0 32px;background:var(--brass-light)}
.hero h1{font-size:clamp(2.8rem,4.4vw,4.3rem);line-height:1.075;letter-spacing:-.037em;max-width:100%;text-wrap:pretty}
.hero .lead{border:0;padding:0;margin-top:32px;max-width:57ch;font-size:1rem;line-height:1.8;color:var(--on-navy)}
.hero-bg{left:auto;right:max(0px,calc((100vw - 1360px)/2 - 30px));top:50%;bottom:auto;inset-inline-start:auto;width:min(47vw,660px);height:auto;aspect-ratio:1;transform:translateY(-50%);z-index:0;pointer-events:none}
.precision-art{display:block;width:100%;height:100%;overflow:visible}
.hero-stage .hero-bg{right:max(-18px,calc((100vw - 1360px)/2 - 50px))}
.precision-layer{transform-box:fill-box;transform-origin:center}
/* Link band: fine rules and typographic rhythm, no floating card. */
.hero-links{padding:0;background:var(--navy);color:var(--white);border-top:1px solid var(--on-navy-line)}
.hero-links-card{border-radius:0;background:transparent;box-shadow:none;counter-reset:hero-route;overflow:visible}
.hero-links-card a{position:relative;color:var(--white);padding:25px 26px;font-size:.9rem;font-weight:400;gap:12px;min-height:90px}
.hero-links-card a:first-child{padding-left:0}
.hero-links-card a + a{border-color:var(--on-navy-line)}
.hero-links-card a::before{counter-increment:hero-route;content:"0" counter(hero-route);font-size:.66rem;color:var(--brass-light);letter-spacing:.12em;align-self:flex-start;margin-top:5px}
.hero-links-card a span{flex:1}
.hero-links-card a i{color:var(--brass-light);font-size:1.3rem}
.hero-links-card a::after{content:"";position:absolute;bottom:0;left:0;right:0;height:2px;background:var(--brass-light);transform:scaleX(0);transform-origin:left;transition:transform .45s var(--ease)}
.hero-links-card a:hover,.hero-links-card a:focus-visible{background:rgba(255,255,255,.04)}
.hero-links-card a:hover::after,.hero-links-card a:focus-visible::after{transform:scaleX(1)}
/* Inner heroes: an expressive title, then a clear white reading area. */
.page-hero{padding:0;background:#FFFFFF;border:0;overflow:visible;color:var(--text)}
.page-hero::after{display:none}
.hero-masthead{min-height:430px;display:flex;align-items:center;padding:78px 0 84px;border-bottom:1px solid rgba(166,124,59,.5)}
.ph-copy{max-width:65%}
.page-hero h1{font-size:clamp(2.65rem,4.6vw,4.3rem);max-width:19ch;line-height:1.1;letter-spacing:-.03em;text-wrap:pretty}
.page-hero .hero-bg{width:min(36vw,460px);right:max(-8px,calc((100vw - 1360px)/2 - 14px))}
.hero-intro{padding:50px 0 58px;background:var(--white);border-bottom:1px solid var(--line)}
.page-hero .hero-intro .hero-copy{margin:0;max-width:none;display:grid;grid-template-columns:minmax(0,1.65fr) minmax(0,1fr);gap:clamp(32px,7vw,100px)}
.page-hero .hero-intro .prose{max-width:none;font-size:1.03rem}
.page-hero .hero-intro .prose p,.page-hero .hero-intro .hero-action > p:not(:has(.primary)){color:var(--muted);font-size:1.03rem;line-height:1.8}
.hero-intro .hero-action{margin:0;padding:4px 0 4px 30px;align-self:start}
.hero-intro .primary{background:var(--navy);color:var(--white);box-shadow:none;border-radius:3px;font-size:.94rem;padding:14px 20px}
.primary::after{background:none;color:var(--brass-light);font-size:1.25rem}
.hero-intro .primary:hover{background:var(--brass);color:#FFFFFF}
.hero-intro .primary:hover::after{background:none;color:#FFFFFF}
.hero-intro .stacked{margin:0;display:grid;grid-template-columns:1fr 1fr;gap:24px 56px}
.hero-intro .stacked > p + p{margin:0}
.hero-intro .stacked > p:has(.primary){grid-column:1/-1;margin:0}
.jurisdiction-index{max-width:none;margin:40px 0 0;padding:26px 30px;background:var(--tint);border-top:1px solid var(--line)}
.jurisdiction-index strong{color:var(--navy)}
.tax-index{gap:56px}
.tax-index a,.tax-index li:first-child a{color:var(--navy);border-color:var(--line)}
.tax-index a:hover{color:var(--brass);border-color:var(--brass)}
.tax-index a::after{color:var(--navy)}
/* The same composition has subtly different depth on each service page. */
.professional-firms-hero .construction{opacity:.55}
.professional-firms-hero .layer-middle{translate:0 12px}
.professional-firms-hero .layer-base{translate:0 24px}
.tax-business-setup-hero .registration{stroke-width:1.8px}
.tax-business-setup-hero .layer-top{translate:0 -10px}
/* Finer detailing carries the identity through existing page content. */
.aud-grid .card,.viewer,.assign,.analysis-intro,.analysis-block,.handover,.short-illustration{border-radius:4px}
.aud-grid .card{box-shadow:none;border:1px solid var(--line)}
.aud-grid .card:hover{transform:translateY(-3px);box-shadow:0 16px 40px -26px rgba(15,39,71,.4)}
.analysis-intro,.short-illustration,.handover{border-left-width:3px;box-shadow:none}
.analysis-block.unresolved{border-left-width:3px}
.management-output .analysis-block{border-radius:4px;box-shadow:none}
.section-index a{border-radius:3px}
.tax-route{border-radius:0;border-left-width:3px}
.founder:hover{transform:none;border-color:var(--brass)}
.enquiry{border-top:1px solid var(--line)}
input,select,textarea{border-radius:3px!important}
.privacy-disclosure a{text-decoration:underline;text-underline-offset:3px;color:var(--navy)}
.site-footer{border-top:1px solid var(--line)}
.site-footer a{transition:color .2s}
.site-footer a:hover{color:var(--brass)}
.drawer-priv{font-size:1rem}
.skip-link{position:fixed;top:8px;left:12px;z-index:100;background:var(--navy);color:#FFFFFF;padding:10px 18px;transform:translateY(-150%)}
.skip-link:focus{transform:none}
/* Privacy is a first-class, readable page. */
.privacy-hero .hero-masthead{min-height:340px}
.privacy-hero .hero-bg{width:min(35vw,450px)}
.privacy-date{font-size:.83rem;letter-spacing:.03em;color:var(--on-navy);margin-top:28px}
.privacy-content{padding:60px 0 90px}
.privacy-summary{font:400 clamp(1.25rem,2vw,1.65rem)/1.6 var(--serif);max-width:850px;margin-bottom:44px}
.privacy-grid{display:grid;grid-template-columns:1fr 1fr;gap:36px 64px}
.privacy-grid > section{padding:24px 0 0;border-top:1px solid var(--line)}
.privacy-grid h2{font-size:1.65rem;margin-bottom:18px}
.privacy-grid p{font-size:1rem;color:var(--muted);line-height:1.8}
.privacy-grid a{color:var(--navy);text-decoration:underline;text-underline-offset:3px;overflow-wrap:anywhere}
/* Entrance movement ends within 2.2 seconds; no perpetual decorative loops. */
.hero-copy > *,.page-hero .wrap > *,.ph-copy > *{animation:none}
@media (prefers-reduced-motion:no-preference){
  .hero-stage .hero-copy > *,.hero-masthead .ph-copy > *{animation:precision-enter .85s var(--ease) both}
  .hero-stage .hero-copy > :nth-child(2),.hero-masthead .ph-copy > :nth-child(2){animation-delay:.1s}
  .hero-stage .hero-copy > :nth-child(3),.hero-masthead .ph-copy > :nth-child(3){animation-delay:.2s}
  .hero-links-card a{animation:precision-enter .8s .3s var(--ease) both}
  .layer-base{animation:plane-enter 1.3s .1s var(--ease) both}
  .layer-middle{animation:plane-enter 1.4s .25s var(--ease) both}
  .layer-top{animation:plane-enter 1.5s .4s var(--ease) both}
  .construction,.registration{animation:precision-fade 1.5s .5s ease both}
  .precision-trace{stroke-dasharray:510;stroke-dashoffset:510;animation:precision-draw 1.6s .5s var(--ease) forwards}
  .drawer.on{animation:drawer-enter .32s var(--ease) both}
  .drawer.on li{animation:precision-enter .45s var(--ease) both;animation-delay:.05s}
  .drawer.on li:nth-child(2){animation-delay:.1s}.drawer.on li:nth-child(3){animation-delay:.15s}.drawer.on li:nth-child(4){animation-delay:.2s}
  .viewer [role=tabpanel]:not([hidden]){animation:precision-enter .35s var(--ease)}
}
@keyframes precision-enter{from{opacity:0;transform:translateY(18px)}to{opacity:1;transform:translateY(0)}}
@keyframes plane-enter{from{opacity:0;transform:translateY(35px)}to{opacity:1;transform:translateY(0)}}
@keyframes precision-fade{from{opacity:0}to{opacity:1}}
@keyframes precision-draw{to{stroke-dashoffset:0}}
@keyframes drawer-enter{from{opacity:0;transform:translateY(-12px)}to{opacity:1;transform:none}}
@media(min-width:981px) and (max-width:1180px){.main-nav ul{gap:15px}.head-cta{padding:11px}.brand small{display:none}.bar{gap:18px}}
@media(max-width:980px){
  .bar{padding-top:14px;padding-bottom:14px}
  .hero-stage{min-height:580px;padding:64px 0}
  .hero-stage .hero-copy{max-width:70%}
  .hero h1{font-size:clamp(2.8rem,5.6vw,4rem)}
  .hero-stage .hero-bg{width:45vw;right:-9vw;opacity:.7}
  .hero-stage .lead{max-width:53ch}
  .ph-copy{max-width:73%}
  .page-hero h1{font-size:clamp(2.6rem,5.4vw,3.8rem)}
  .page-hero .hero-bg{right:-8vw;width:43vw;opacity:.65}
  .hero-masthead{min-height:360px;padding:65px 0}
  .page-hero .hero-intro .hero-copy{grid-template-columns:minmax(0,1.5fr) minmax(0,1fr);gap:32px}
  .tax-index{grid-template-columns:1fr 1fr;gap:32px}
  .hero-links-card a{padding:22px 16px;font-size:.82rem}
}
@media(max-width:700px){
  .hero-stage{padding:49px 0 0;min-height:0;display:block}
  .hero-stage .hero-copy{max-width:none}
  .hero h1{font-size:clamp(2.65rem,8.3vw,3.8rem);max-width:18ch;letter-spacing:-.035em}
  .hero-copy .eyebrow,.page-hero .eyebrow{font-size:.61rem;letter-spacing:.13em;margin-bottom:24px;max-width:none}
  .hero .lead{font-size:.98rem;margin-top:25px;max-width:none}
  .hero-stage .hero-bg{position:relative;top:auto;right:auto;width:min(100%,390px);height:250px;aspect-ratio:auto;margin:20px auto 0;transform:none;opacity:1;overflow:hidden}
  .hero-stage .precision-art{height:auto;transform:translateY(-51px)}
  .hero-stage{display:flex;flex-direction:column}
  .hero-stage > .wrap{order:-1}
  .hero-links-card{grid-template-columns:1fr}
  .hero-links-card a,.hero-links-card a:first-child{padding:18px 0;min-height:64px;font-size:.9rem}
  .hero-links-card a + a{border-left:0;border-top:1px solid var(--on-navy-line)}
  .hero-links-card a::before{margin-right:14px;margin-top:3px}
  .hero-links-card a::after{display:none}
  .hero-masthead{padding:48px 0 150px;min-height:0;display:block}
  .ph-copy{max-width:none}
  .page-hero h1{font-size:clamp(2.45rem,7.8vw,3.5rem);max-width:20ch}
  .page-hero .hero-bg{width:250px;right:-18px;top:auto;bottom:-113px;transform:none;opacity:.8}
  .hero-intro{padding:34px 0 40px}
  .page-hero .hero-intro .hero-copy{display:block}
  .hero-intro .hero-action{margin-top:30px;padding-left:20px}
  .hero-intro .stacked{display:block}
  .hero-intro .stacked > p + p{margin-top:1.15em}
  .hero-intro .stacked > p:has(.primary){margin-top:24px}
  .tax-index{grid-template-columns:1fr;gap:28px}
  .jurisdiction-index{padding:24px 20px;margin-top:32px}
  .privacy-hero .hero-masthead{min-height:0}
  .privacy-hero .hero-bg{width:250px}
  .privacy-grid{grid-template-columns:1fr;gap:28px}
  .privacy-content{padding:36px 0 54px}
  .privacy-summary{margin-bottom:28px}
  .privacy-date{margin-top:22px}
}
@media(prefers-reduced-motion:reduce){
  *,*::before,*::after{animation:none!important;transition:none!important;scroll-behavior:auto!important}
  [data-reveal]{opacity:1!important;transform:none!important}
  .precision-trace{stroke-dashoffset:0}
}
@media print{.site-header,.hero-bg,.hero-links,.drawer,.progress,.skip-link{display:none!important}[data-reveal]{opacity:1!important;transform:none!important}.hero-stage,.hero-masthead,.hero-links,.closing{background:white!important;color:var(--navy)!important}.hero h1,.page-hero h1,.hero .lead,.hero-copy .eyebrow,.page-hero .eyebrow,.privacy-date{color:var(--navy)!important}.ph-copy,.hero-stage .hero-copy{max-width:none}.hero-stage,.hero-masthead{min-height:0;padding:30px 0}.hero-intro{padding:20px 0}}
@media(max-width:980px){html:not(.js) .bar{flex-wrap:wrap}html:not(.js) .main-nav{display:block;order:3;flex-basis:100%}html:not(.js) .main-nav ul{flex-wrap:wrap;gap:12px 20px}html:not(.js) .menu-btn{display:none}}

/* feedback */
/* User-directed refinements, 9 October 2026. Hero masthead designs are retained. */
:root{--section:clamp(38px,4.5vw,64px)}
/* Brass navigation bands and rounded calls to action. */
.hero-links{border-top-color:var(--brass)}
.hero-links-card a + a{border-color:var(--brass)}
.hero-links-card a{transition:color .25s,background .25s}
.hero-links-card a:hover,.hero-links-card a:focus-visible{color:var(--brass-light)}
.hero-links-card a::after{background:var(--brass)}
.btn,.primary,.hero-intro .primary{border-radius:999px}
.hero-links-card a i{transition:transform .25s,color .25s}
.hero-links-card a:hover i,.hero-links-card a:focus-visible i{transform:translateX(5px);color:var(--brass-light)}
.back-top-band{background:var(--navy);color:#FFFFFF;border-block:1px solid var(--brass)}
.back-top-band a{display:flex;align-items:center;justify-content:space-between;padding:22px 0;min-height:68px;font-size:.95rem;font-weight:600;transition:color .25s}
.back-top-band i{font-size:1.25rem;color:var(--brass-light);font-style:normal;transition:transform .25s}
.back-top-band a:hover,.back-top-band a:focus-visible{color:var(--brass-light)}
.back-top-band a:hover i,.back-top-band a:focus-visible i{transform:translateY(-5px)}
.site-footer{border-top:0;padding:42px 0 28px}
.social-links{display:flex;gap:12px;align-items:center;grid-column:1/-1;padding-top:22px;border-top:1px solid rgba(166,124,59,.6)}
.social-links a{display:grid;place-items:center;width:44px;height:44px;flex:0 0 44px;border:1px solid var(--brass);border-radius:50%;color:var(--white);transition:color .25s,background .25s,transform .25s}
.social-links svg{display:block;width:21px;height:21px;fill:currentColor}
.social-links a:hover,.social-links a:focus-visible{color:var(--brass-light);background:rgba(166,124,59,.12);transform:translateY(-3px)}
.contact-email{font-size:1.08rem;overflow-wrap:anywhere}
.contact-email a{color:var(--navy);font-weight:600;border-bottom:1px solid var(--brass);padding-bottom:3px;transition:color .25s}
.contact-email a:hover{color:var(--brass)}
/* Original rounded cards and interactive movement below the hero. */
.aud-grid .card,.assign{border-radius:var(--r)}
.viewer{border-radius:26px}
.analysis-intro,.short-illustration,.handover{border-radius:20px}
.analysis-block,.management-output .analysis-block{border-radius:16px}
.aud-grid .card:hover{transform:translateY(-6px);box-shadow:0 40px 70px -30px rgba(15,39,71,.5)}
.founder{transition:transform .3s,border-color .3s}
.founder:hover{transform:translateX(6px)}
.tabs button:active{transform:scale(.98)}
input,select,textarea{border-radius:12px!important}
/* Tighter editorial rhythm. Capability titles now scroll normally. */
.inner section.major,.inner section.editorial{padding:clamp(32px,4vw,56px) 0}
.inner section section{padding:0}
.inner section.capability-section{padding-top:34px}
.capability-section > .wrap > .editorial,.capability-section > .wrap > .jurisdiction-intro{margin-bottom:24px}
.inner section.editorial > .wrap > h2,.inner .wrap > .editorial > h2,.jurisdiction-intro > h2{padding-top:18px}
.section-index{padding:16px 0;margin-bottom:12px}
.capability{padding:clamp(25px,3vw,38px) 0!important;gap:clamp(24px,4vw,58px)}
.capability > h3{position:relative;top:auto;padding-top:16px}
.capability h4{margin-top:1.5em;padding-top:1em}
.business-analysis > .wrap > h2,.review-section > .wrap > .editorial{margin-bottom:26px}
.management-output,.handover{margin-bottom:24px}
.short-illustration{margin-top:22px}
.assign-grid,.aud-grid{margin-top:28px}
.viewer{margin-top:28px}
/* White, brass and navy sections echo the homepage. */
.inner > .capability-section{background:var(--stone);border-bottom:1px solid var(--line)}
.inner > .capability-section + .capability-section{background:var(--tint)}
.inner > section.business-analysis,.inner > section.review-section,.inner > section.theme-navy{background:radial-gradient(circle at 100% 0%,rgba(166,124,59,.26),transparent 48%),var(--navy);color:var(--on-navy)}
.inner > .business-analysis > .wrap > h2,.inner > .review-section > .wrap > .editorial h2,.inner > .theme-navy h2{color:var(--white)}
.inner > .review-section > .wrap > .editorial .prose,.inner > .theme-navy .prose{color:var(--on-navy)}
.inner > .theme-navy .prose strong{color:var(--white)}
.inner > .theme-navy .prose a{color:var(--brass-light)}
.analysis-block,.analysis-block.unresolved,.management-output .analysis-block{background:var(--white);color:var(--text);border:1px solid var(--line);border-radius:16px;box-shadow:none}
.management-output .analysis-block h4{color:var(--navy)}.management-output .analysis-block p{color:var(--text)}
.handover-row.unresolved{background:transparent;border:0;border-top:1px solid var(--line);border-radius:0;padding:20px 0;margin:0}
/* Every capability route has identical weight, shape and hover behaviour. */
.section-index a,.section-index a.index-child{background:var(--white);border:1px solid var(--line);border-radius:999px;color:var(--navy);font-size:.93rem;font-weight:600;transition:color .25s,border-color .25s,background .25s,transform .25s}
.section-index a::after{content:'\2192';font-size:1.05rem;color:var(--brass);transition:transform .25s}
.section-index a:hover,.section-index a.index-child:hover,.section-index a:focus-visible{background:var(--white);color:var(--brass);border-color:var(--brass);transform:translateY(-2px)}
.section-index a:hover::after,.section-index a:focus-visible::after{transform:translateX(4px)}
/* The closing text and form now make one enquiry section on each service page. */
.inner > section.service-enquiry{background:var(--stone);color:var(--text);border-bottom:0;padding:clamp(40px,5vw,68px) 0}
.inner section.service-enquiry > .wrap{grid-template-columns:minmax(0,.9fr) minmax(0,1.1fr);gap:clamp(28px,5vw,72px)}
.inner section.service-enquiry h2{color:var(--navy);padding-top:0}
.inner section.service-enquiry h2::before{display:none}
.inner section.service-enquiry .prose{margin-top:22px}
.inner section.service-enquiry .prose p{color:var(--muted)}
.inner section.service-enquiry .contact-email a{color:var(--navy)}
.inner section.service-enquiry .contact-email a:hover{color:var(--brass)}
.enq-grid form p{margin:0}
/* Finite, bespoke professional partnership animation. */
.partnership-visual{align-self:center;width:100%;max-width:410px;justify-self:center}
.partnership-art{display:block;width:100%;height:auto}
.partner-left,.partner-right,.handshake{transform-box:fill-box;transform-origin:center}
@media(prefers-reduced-motion:no-preference){
 .partnership-art.is-visible .partner-left{animation:partner-approach-left 1s cubic-bezier(.2,.7,.2,1) both}
 .partnership-art.is-visible .partner-right{animation:partner-approach-right 1s cubic-bezier(.2,.7,.2,1) both}
 .partnership-art.is-visible .handshake{animation:partner-handshake 2.8s ease-in-out both}
}
@keyframes partner-approach-left{from{opacity:0;transform:translateX(-24px)}to{opacity:1;transform:none}}
@keyframes partner-approach-right{from{opacity:0;transform:translateX(24px)}to{opacity:1;transform:none}}
@keyframes partner-handshake{0%,22%{opacity:0;transform:translateY(-4px)}35%{opacity:1;transform:none}50%{transform:translateY(3px) rotate(3deg)}65%{transform:translateY(-2px) rotate(-2deg)}80%{transform:translateY(2px) rotate(2deg)}100%{opacity:1;transform:none}}
@media(max-width:980px){.inner section.service-enquiry > .wrap{grid-template-columns:1fr}}
@media(max-width:700px){
 .hero-links-card a + a{border-top-color:var(--brass)}
 .inner section.major,.inner section.editorial{padding:32px 0}
 .inner section section{padding:0}
 .inner section.capability-section{padding-top:28px}
 .partnership-visual{max-width:290px;margin:24px auto 0}
 .section-index ul,.section-index li{gap:8px}
 .section-index a,.section-index a.index-child{font-size:.86rem;padding:9px 14px}
 .social-links{padding-top:18px}
}
@media(prefers-reduced-motion:reduce){.aud-grid .card:hover,.founder:hover,.section-index a:hover,.social-links a:hover,.back-top-band a:hover i{transform:none}}
/* Contain the restored sideways entrances without adding a horizontal scroll bar. */
main{overflow-x:clip}

/* Latest homepage feedback: a brass fill, like the main enquiry button. */
.hero-links-card a:hover,.hero-links-card a:focus-visible{background:var(--brass);color:var(--white)}
.hero-links-card a:hover i,.hero-links-card a:focus-visible i,.hero-links-card a:hover::before,.hero-links-card a:focus-visible::before{color:var(--white)}
.hero-links-card a:first-child{padding-left:24px}
.back-top-band{transition:background .25s}
.back-top-band:has(a:hover),.back-top-band:has(a:focus-visible){background:var(--brass)}
.back-top-band a:hover,.back-top-band a:focus-visible,.back-top-band a:hover i,.back-top-band a:focus-visible i{color:var(--white)}
.social-links a:hover,.social-links a:focus-visible{background:var(--brass);color:var(--white);border-color:var(--brass)}
.footer-brandmark{display:block;width:154px;height:auto;max-width:100%;border-radius:8px;margin-bottom:18px;background:#FFFFFF}
@media(max-width:700px){.hero-links-card a,.hero-links-card a:first-child{padding-inline:18px}}

/* Final scoped correction: square cards/CTAs and a white footer utility row. */
.btn,.primary,.hero-intro .primary,.card,.aud-grid .card,.assign,.viewer,.analysis-intro,.short-illustration,.handover,.analysis-block,.analysis-block.unresolved,.management-output .analysis-block,.founder,form,.section-index a,.section-index a.index-child{border-radius:0}
.site-footer{padding-bottom:0}
.site-footer > .foot{padding-bottom:28px}
.footer-brandmark{background:transparent;border-radius:0}
.footer-utility{width:100%;background:var(--white);border-top:1px solid var(--brass);color:var(--navy)}
.footer-utility > .wrap{display:flex;align-items:center;justify-content:space-between;gap:16px;padding-top:20px;padding-bottom:20px}
.footer-utility .social-links{padding:0;border:0;flex:0 0 auto}
.footer-utility .social-links a{color:var(--navy)}
.footer-utility .social-links a:hover,.footer-utility .social-links a:focus-visible{color:var(--white);background:var(--brass)}
.back-top-button{display:inline-flex;align-items:center;justify-content:center;gap:10px;min-height:44px;padding:10px 16px;border:1px solid var(--brass);color:var(--navy);font-size:.9rem;font-weight:600;white-space:nowrap;transition:color .25s,background .25s,transform .25s}
.back-top-button i{font-style:normal;font-size:1.1rem}
.site-footer .back-top-button:hover,.site-footer .back-top-button:focus-visible{background:var(--brass);color:var(--white);text-decoration:none;transform:translateY(-3px)}
@media(max-width:380px){.footer-utility > .wrap{gap:10px}.footer-utility .social-links{gap:8px}.footer-utility .social-links a{width:40px;height:40px;flex-basis:40px}.back-top-button{padding:10px;font-size:.83rem}}
@media(prefers-reduced-motion:reduce){.back-top-button:hover,.back-top-button:focus-visible{transform:none!important}}

/* Footer contact row and Businesses refinements, 9 October 2026. */
.footer-identity{display:flex;flex-direction:column;justify-content:space-between;gap:10px}
.footer-identity .footer-brandmark{width:88px;margin:0}
.footer-contact{display:flex;align-items:center;gap:24px}
.contact-label{color:var(--navy);font-weight:600;white-space:nowrap}
.businesses-page{--line:var(--brass);--on-navy-line:var(--white)}
.businesses-page .hero-masthead{border-bottom-color:var(--brass)}
.businesses-page .inner > .capability-section{background:var(--stone)}
.businesses-page .inner > .business-analysis{background:radial-gradient(circle at 100% 0%,rgba(166,124,59,.3),transparent 45%),var(--navy)}
.businesses-page .inner > .editorial{background:var(--white)}
.businesses-page .section-index + .capability{border-top:0}
.businesses-page .section-index a,.businesses-page .section-index a.index-child{background:var(--navy);color:var(--white);border-color:var(--brass);transition:color .25s,background .25s}
.businesses-page .section-index a::after{color:var(--brass-light);transition:transform .25s,color .25s}
.businesses-page .section-index a:hover,.businesses-page .section-index a:focus-visible{background:var(--brass);color:var(--white);transform:none}
.businesses-page .section-index a:hover::after,.businesses-page .section-index a:focus-visible::after{color:var(--white);transform:translateX(5px)}
.businesses-page input,.businesses-page select,.businesses-page textarea{border-color:var(--navy)}
@media(max-width:700px){
 .footer-utility > .wrap{display:grid;grid-template-columns:1fr auto;gap:12px 10px}
 .footer-contact{display:contents}
 .contact-label{grid-column:1/-1}
 .footer-utility .social-links{grid-column:auto;gap:8px}
}
@media(max-width:380px){
 .footer-utility .social-links{gap:6px}
 .footer-utility .social-links a{width:36px;height:36px;flex-basis:36px}
 .back-top-button{padding:10px 8px;gap:6px;font-size:.78rem}
}
@media(prefers-reduced-motion:reduce){
 .businesses-page .section-index a:hover::after,.businesses-page .section-index a:focus-visible::after{transform:none}
}

/* Businesses page: register image, full-width navigation and distinct section tones. */
.businesses-page .page-hero .hero-intro .prose p{color:var(--text)}
.register-visual{align-self:center;margin:0;width:100%;max-width:460px;justify-self:center}
.register-visual img{display:block;width:100%;height:auto;aspect-ratio:4/3;object-fit:cover}
.businesses-page .inner > .capability-navigation{padding-bottom:0;border-bottom:0}
.businesses-page .capability-navigation .section-index{margin-bottom:0}
.businesses-page .section-index ul{display:grid;grid-template-columns:repeat(12,minmax(0,1fr));gap:12px}
.businesses-page .section-index li{display:flex;grid-column:span 3;min-width:0}
.businesses-page .section-index li:nth-child(n+5){grid-column:span 4}
.businesses-page .section-index a,.businesses-page .section-index a.index-child{width:100%;min-height:72px;justify-content:space-between;padding:16px 18px;background:var(--white);color:var(--navy);border:1px solid var(--brass);line-height:1.4}
.businesses-page .section-index a::after{flex-shrink:0;color:var(--brass)}
.businesses-page .section-index a:hover,.businesses-page .section-index a:focus-visible{background:var(--brass);color:var(--white)}
.businesses-page .section-index a:hover::after,.businesses-page .section-index a:focus-visible::after{color:var(--white)}
.businesses-page .inner > .capability-details{background:var(--white);padding-top:0}
.businesses-page .capability-details .capability:first-child{border-top:0}
.businesses-page .inner > .assignment-agreement{background:var(--stone)}
.businesses-page .inner > .business-analysis,.businesses-page .site-footer{background:var(--navy)}
.businesses-page .management-output .analysis-block p{max-width:none}
.businesses-page .management-output{margin-bottom:0}
@media(max-width:1100px){
 .businesses-page .section-index ul{grid-template-columns:repeat(2,minmax(0,1fr))}
 .businesses-page .section-index li,.businesses-page .section-index li:nth-child(n+5){grid-column:span 1}
 .businesses-page .section-index li:last-child{grid-column:1/-1}
}
@media(max-width:600px){
 .businesses-page .section-index ul{grid-template-columns:1fr}
 .businesses-page .section-index a,.businesses-page .section-index a.index-child{min-height:60px}
}

@media(max-width:700px){.businesses-page .register-visual{margin:30px auto 0}}

/* Requested Businesses and Professional Firms updates, 10 October 2026.
   Scoped to these two pages; other pages retain their existing styles. */
.professional-firms-page .page-hero .hero-intro .prose p{color:var(--text)}
.professional-firms-page .partnership-visual img{display:block;width:100%;height:auto;aspect-ratio:4/3;object-fit:cover}
:is(.businesses-page,.professional-firms-page) .capability-navigation .section-index{padding:16px 0 24px;margin-bottom:0;border-top:0;border-bottom:1px solid var(--brass)}
:is(.businesses-page,.professional-firms-page) .section-index ul{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));grid-auto-flow:column;gap:0 clamp(28px,5vw,64px)}
.businesses-page .section-index ul{grid-template-rows:repeat(4,auto)}
.professional-firms-page .section-index ul{grid-template-rows:repeat(2,auto)}
:is(.businesses-page,.professional-firms-page) .section-index li,
.businesses-page .section-index li:nth-child(n+5),
.businesses-page .section-index li:last-child{display:flex;grid-column:auto;min-width:0}
:is(.businesses-page,.professional-firms-page) .section-index a,
:is(.businesses-page,.professional-firms-page) .section-index a.index-child{display:flex;align-items:center;justify-content:space-between;width:100%;min-height:64px;padding:16px 0;gap:20px;background:transparent;border:0;border-bottom:1px solid rgba(15,39,71,.16);border-radius:0;color:var(--navy);font-size:1.06rem;font-weight:400;line-height:1.4;transition:color .25s;transform:none}
:is(.businesses-page,.professional-firms-page) .section-index a::after{color:currentColor;font-size:1.3rem;flex-shrink:0;transition:transform .25s,color .25s}
:is(.businesses-page,.professional-firms-page) .section-index a:hover,
:is(.businesses-page,.professional-firms-page) .section-index a.index-child:hover,
:is(.businesses-page,.professional-firms-page) .section-index a:focus-visible{background:transparent;color:var(--brass);border-color:rgba(15,39,71,.16);transform:none}
:is(.businesses-page,.professional-firms-page) .section-index a:hover::after,
:is(.businesses-page,.professional-firms-page) .section-index a:focus-visible::after{color:var(--brass);transform:translateX(4px)}
.businesses-page .inner > .assignment-agreement{background:var(--stone)}
.professional-firms-page .inner > .capability-navigation{padding-bottom:0;border-bottom:0}
.professional-firms-page .inner > .capability-details{background:var(--white);padding-top:0}
.professional-firms-page .capability-details .capability:first-child{border-top:0}
.professional-firms-page .inner > .review-section,
.professional-firms-page .site-footer{background:var(--navy)}
@media(max-width:600px){
 :is(.businesses-page,.professional-firms-page) .section-index ul{grid-template-columns:1fr;grid-template-rows:none;grid-auto-flow:row}
 :is(.businesses-page,.professional-firms-page) .section-index a,
 :is(.businesses-page,.professional-firms-page) .section-index a.index-child{min-height:60px;font-size:1rem}
}
@media(prefers-reduced-motion:reduce){
 :is(.businesses-page,.professional-firms-page) .section-index a:hover::after,
 :is(.businesses-page,.professional-firms-page) .section-index a:focus-visible::after{transform:none}
}

/* Scoped corrections: restore original heroes and modestly reduce body gaps. */
/* All three requirement menus share the Tax component, including its arrow transition.
   Composite its translucent navy tint over white so brass parent sections cannot tint it. */
:is(.businesses-page,.professional-firms-page,.tax-business-setup-page) .jurisdiction-index{--line:rgba(15,39,71,.16);background:linear-gradient(var(--tint),var(--tint)),var(--white)}
:is(.businesses-page,.professional-firms-page,.tax-business-setup-page) .tax-index a:hover,
:is(.businesses-page,.professional-firms-page,.tax-business-setup-page) .tax-index a:focus-visible{color:var(--brass);border-color:var(--brass)}
:is(.businesses-page,.professional-firms-page,.tax-business-setup-page) .tax-index a:focus-visible::after{transform:translateX(4px)}
.tax-business-setup-page .page-hero .hero-intro .prose p{color:var(--text)}
/* Flat body fills; hero mastheads and hero-intro spacing use the original rules. */
:is(.businesses-page,.professional-firms-page) .inner > .capability-navigation,
.businesses-page .inner > .assignment-agreement{background:var(--stone)}
.tax-business-setup-page .inner > .capability-section{background:var(--white)}
.tax-business-setup-page .inner > .capability-section + .capability-section{background:var(--stone)}
:is(.businesses-page,.professional-firms-page,.tax-business-setup-page) .inner > section.service-enquiry{background:var(--stone)}
.tax-business-setup-page .inner > section.theme-navy,
.tax-business-setup-page .site-footer{background:var(--navy)}
/* Approximately 10% less space than the approved version, preserving card insets. */
:is(.businesses-page,.professional-firms-page,.tax-business-setup-page) .inner section.major,
:is(.businesses-page,.professional-firms-page,.tax-business-setup-page) .inner section.editorial{padding-block:clamp(29px,3.6vw,50px)}
:is(.businesses-page,.professional-firms-page,.tax-business-setup-page) .inner > .capability-navigation{padding-top:31px;padding-bottom:0}
:is(.businesses-page,.professional-firms-page) .inner > .capability-details{padding-top:0}
:is(.businesses-page,.professional-firms-page,.tax-business-setup-page) .capability{padding-block:clamp(23px,2.7vw,34px)!important}
:is(.businesses-page,.professional-firms-page,.tax-business-setup-page) .capability-section > .wrap > .editorial,
:is(.businesses-page,.professional-firms-page,.tax-business-setup-page) .capability-section > .wrap > .jurisdiction-intro{margin-bottom:22px}
:is(.businesses-page,.professional-firms-page,.tax-business-setup-page) .business-analysis > .wrap > h2,
:is(.businesses-page,.professional-firms-page,.tax-business-setup-page) .review-section > .wrap > .editorial{margin-bottom:24px}
:is(.businesses-page,.professional-firms-page,.tax-business-setup-page) .analysis-intro{margin-bottom:clamp(18px,2.7vw,29px)}
:is(.businesses-page,.professional-firms-page,.tax-business-setup-page) .analysis-pair{gap:clamp(16px,2.2vw,25px);margin-bottom:clamp(16px,2.2vw,25px)}
:is(.businesses-page,.professional-firms-page,.tax-business-setup-page) .handover{margin-bottom:22px}
:is(.businesses-page,.professional-firms-page,.tax-business-setup-page) .inner > section.service-enquiry{padding-block:clamp(36px,4.5vw,61px)}
@media(max-width:700px){
 :is(.businesses-page,.professional-firms-page,.tax-business-setup-page) .inner section.major,
 :is(.businesses-page,.professional-firms-page,.tax-business-setup-page) .inner section.editorial{padding-block:29px}
 :is(.businesses-page,.professional-firms-page) .inner > .capability-navigation{padding-top:25px;padding-bottom:0}
 :is(.businesses-page,.professional-firms-page) .inner > .capability-details{padding-top:0}
}
/* Only the requested homepage backgrounds and footer text hover colours. */
.index-page .engage,.index-page .site-footer{background:var(--navy)}
.site-footer .foot a:hover,.site-footer .foot a:focus-visible{color:var(--brass);text-decoration-color:var(--brass)}

/* Businesses and Professional Firms: the requirement buttons are merged into the brass heading section. */
:is(.businesses-page,.professional-firms-page) .jurisdiction-index{background:transparent;padding:0;border-top:0;margin:34px 0 0}
:is(.businesses-page,.professional-firms-page) .jurisdiction-index strong{font-weight:400}
:is(.businesses-page,.professional-firms-page) .tax-index a,
:is(.businesses-page,.professional-firms-page) .tax-index li:first-child a{font-family:var(--sans);font-size:.97rem;font-weight:400;color:var(--navy);padding:12px 14px;margin:0 -14px;border-color:rgba(15,39,71,.3)}
:is(.businesses-page,.professional-firms-page) .tax-index a,
:is(.businesses-page,.professional-firms-page) .tax-index a::after{transition:background .2s,color .2s,transform .2s,border-color .2s}
:is(.businesses-page,.professional-firms-page) .tax-index a::after{color:var(--navy)}
/* hover: brass fill with white text and arrow, with the lift and arrow movement of the Discuss a Requirement button */
:is(.businesses-page,.professional-firms-page) .tax-index a:hover,
:is(.businesses-page,.professional-firms-page) .tax-index a:focus-visible{background:var(--brass);color:var(--white);border-color:var(--brass);transform:translateY(-1px)}
:is(.businesses-page,.professional-firms-page) .tax-index a:hover::after,
:is(.businesses-page,.professional-firms-page) .tax-index a:focus-visible::after{color:var(--white);transform:translateX(4px)}
/* no rules between sections */
:is(.businesses-page,.professional-firms-page) .inner > section{border-top:0;border-bottom:0}
:is(.businesses-page,.professional-firms-page) .page-hero .hero-intro{border-bottom:0}
/* the gap after the buttons section matches the gap between other sections */
:is(.businesses-page,.professional-firms-page) .inner > section.capability-navigation{padding-bottom:clamp(29px,3.6vw,50px)}
:is(.businesses-page,.professional-firms-page) .inner > section.capability-details{padding-top:clamp(29px,3.6vw,50px)}
:is(.businesses-page,.professional-firms-page) .capability-details .capability:first-child{padding-top:0!important}
@media(max-width:700px){
 :is(.businesses-page,.professional-firms-page) .inner > section.capability-navigation{padding-bottom:29px}
 :is(.businesses-page,.professional-firms-page) .inner > section.capability-details{padding-top:29px}
}

/* Tax & Business Setup: the same button design, hover and background as Businesses and Professional Firms. */
.tax-business-setup-page .jurisdiction-index{background:var(--stone)}
.tax-business-setup-page .tax-index a{font-size:.97rem;font-weight:400;color:var(--navy);padding:12px 14px;margin:0 -14px;border-color:rgba(15,39,71,.3);transition:background .2s,color .2s,transform .2s,border-color .2s}
.tax-business-setup-page .tax-index li:first-child a{font-family:var(--serif);font-size:1.2rem}
.tax-business-setup-page .tax-index a::after{color:var(--navy);transition:color .2s,transform .2s}
.tax-business-setup-page .tax-index li:first-child a::after{display:none}
.tax-business-setup-page .tax-index a:hover,
.tax-business-setup-page .tax-index a:focus-visible{background:var(--brass);color:var(--white);border-color:var(--brass);transform:translateY(-1px)}
.tax-business-setup-page .tax-index a:hover::after,
.tax-business-setup-page .tax-index a:focus-visible::after{color:var(--white);transform:translateX(4px)}

/* Navy grey tint for the Tax & Business Setup route callout. */
.tax-route{background:linear-gradient(var(--tint),var(--tint)),var(--white)}

/* Businesses and Professional Firms: first button in each column keeps white text on its navy hover. */
:is(.businesses-page,.professional-firms-page) .tax-index li:first-child a:hover,
:is(.businesses-page,.professional-firms-page) .tax-index li:first-child a:focus-visible{color:var(--white)}

/* Footer text is pure white on the navy area (hover colour unchanged). */
.site-footer > .foot,.site-footer > .foot p,.site-footer > .foot a{color:#FFFFFF}
.site-footer .foot a:hover,.site-footer .foot a:focus-visible{color:var(--brass)}

/* Professional Firms: brass rule between the working-arrangements and practice sections. */
.professional-firms-page .inner > section.editorial + section.editorial{border-top:1px solid var(--brass)}

/* Hero animation, as in the reference version: the emblem assembles (lines draw, bar slides in, triangle rises,
   brass sweeps in, a slow sheen passes) and the hero text rises in sequence. Applies to every page's hero. */
.hero-art{overflow:visible}
.art-rays line{stroke:var(--brass);stroke-opacity:.16;stroke-width:1}
.hair{stroke:#FFFFFF;stroke-opacity:.2;stroke-width:1;vector-effect:non-scaling-stroke;fill:none}
.e-bar,.e-tri,.e-brass{transform-box:fill-box}
.sheen{opacity:0}
@media(prefers-reduced-motion:no-preference){
  .art-rays line{stroke-dasharray:1200;stroke-dashoffset:1200;animation:emb-draw 2.8s cubic-bezier(.45,.1,.25,1) forwards}
  .art-rays line:nth-child(1){animation-delay:.5s}.art-rays line:nth-child(2){animation-delay:.8s}.art-rays line:nth-child(3){animation-delay:1.1s}
  .e-bar{animation:emb-slidein 1.5s .2s cubic-bezier(.2,.7,.2,1) both}
  .e-tri{animation:emb-riseup 1.5s .45s cubic-bezier(.2,.7,.2,1) both}
  .e-brass{animation:emb-sweep 1.6s .75s cubic-bezier(.2,.7,.2,1) both}
  .sheen{animation:emb-sheen 9s 3.2s ease-in-out infinite}
  .hero-stage .hero-copy > *,.hero-masthead .ph-copy > *{animation:emb-up .9s cubic-bezier(.2,.7,.2,1) both}
  .hero-stage .hero-copy > :nth-child(1),.hero-masthead .ph-copy > :nth-child(1){animation-delay:.15s}
  .hero-stage .hero-copy > :nth-child(2),.hero-masthead .ph-copy > :nth-child(2){animation-delay:.3s}
  .hero-stage .hero-copy > :nth-child(3),.hero-masthead .ph-copy > :nth-child(3){animation-delay:.5s}
  .hero-stage .hero-copy .eyebrow::before,.hero-masthead .ph-copy .eyebrow::before{transform-origin:left;animation:emb-grow .8s .45s cubic-bezier(.2,.7,.2,1) both}
}
@keyframes emb-slidein{from{opacity:0;transform:translateX(-90px)}to{opacity:1;transform:none}}
@keyframes emb-riseup{from{opacity:0;transform:translateY(90px)}to{opacity:1;transform:none}}
@keyframes emb-sweep{from{opacity:0;transform:translate(70px,-70px)}to{opacity:1;transform:none}}
@keyframes emb-sheen{0%,55%{opacity:0;transform:translateX(-120px) skewX(-45deg)}60%{opacity:.9}85%{opacity:.9}100%{opacity:0;transform:translateX(220px) skewX(-45deg)}}
@keyframes emb-draw{to{stroke-dashoffset:0}}
@keyframes emb-up{from{opacity:0;transform:translateY(26px)}to{opacity:1;transform:none}}
@keyframes emb-grow{from{transform:scaleX(0)}to{transform:scaleX(1)}}

/* Hero intro text rises in with the same sequence as the reference version (after the eyebrow and headline). */
@media(prefers-reduced-motion:no-preference){
  .hero-intro .hero-copy{animation:emb-up .9s .5s cubic-bezier(.2,.7,.2,1) both}
  .hero-intro .stacked{animation:emb-up .9s .3s cubic-bezier(.2,.7,.2,1) both}
  .hero-intro .jurisdiction-index{animation:emb-up .9s .5s cubic-bezier(.2,.7,.2,1) both}
}

/* Hero rays: three thin brass lines run across the left of every hero, behind the text, as in the reference version. */
.hero-rays{position:absolute;inset:0;width:100%;height:100%;display:block;pointer-events:none;z-index:0}

/* Businesses and Professional Firms: thin brass line between the section heading and the requirement buttons. */

/* About ZEHN: same system as the other pages. */
.about-page .page-hero .hero-intro .prose p{color:var(--text)}
.about-page .site-footer,.about-page .inner > section.theme-navy,.about-page .inner > section.naming-story{background:var(--navy)}
.about-page .inner > section{border-top:0;border-bottom:0}
.about-page .inner > section.major{padding-block:clamp(29px,3.6vw,50px)}
.about-page .inner > section.relationships,.about-page .inner > section.editorial:nth-of-type(4),.about-page .inner > section.service-enquiry{background:var(--stone)}
.about-page .inner > section.relationships > .wrap > h2,.about-page .inner > section.founders > .wrap > h2{position:relative;padding-top:26px;margin-bottom:clamp(22px,3vw,38px)}
.about-page .inner > section.relationships > .wrap > h2::before,.about-page .inner > section.founders > .wrap > h2::before{content:"";position:absolute;left:0;top:0;width:56px;height:3px;background:var(--brass)}
.equal-columns{display:grid;grid-template-columns:1fr 1fr;gap:clamp(24px,4vw,64px)}
.equal-columns > p{font-size:1.03rem;line-height:1.78}
.shared-relationship{max-width:none!important;margin-top:clamp(22px,3vw,36px)}
.shared-relationship p{max-width:70ch}
.shared-relationship p + p{display:flex;flex-wrap:wrap;gap:10px 32px;margin-top:1.1em}
.about-page .founder{background:var(--navy);color:var(--white);border-left:6px solid var(--brass);border-radius:0 18px 18px 0;padding:clamp(24px,2.8vw,36px)}
.about-page .founder h3{color:var(--white);font-size:clamp(1.45rem,2.2vw,1.8rem);margin-bottom:6px}
.about-page .founder p{color:var(--on-navy);font-size:.98rem;line-height:1.75;margin-top:14px}
.about-page .founder .founder-role{margin-top:0}
.about-page .founder .founder-role strong{font-size:.72rem;letter-spacing:.16em;text-transform:uppercase;color:var(--brass-light);font-weight:600}
.founder-attribution{max-width:none!important;margin-top:clamp(22px,3vw,36px)}
.founder-attribution p{max-width:78ch;color:var(--muted);font-size:.98rem;line-height:1.75}
.founder-attribution p + p{margin-top:1em}
.about-page .naming-story h2{color:var(--white)}
.about-page .naming-story .prose p{color:var(--on-navy)}
.about-page .naming-story .prose em{color:var(--brass-light);font-style:italic}
@media(max-width:760px){.equal-columns{grid-template-columns:1fr}}
.about-page .inner > section.founders{display:block}
.about-page .hero-intro .stacked{grid-template-columns:1fr;gap:18px;max-width:76ch}
.about-page .hero-intro .stacked > p:has(.primary){margin-top:10px}

/* About ZEHN hero intro: the operating-principle text and button sit on the right, tops and bottoms aligned. */
.about-page .hero-intro .stacked{display:grid;grid-template-columns:1fr 1fr;grid-template-rows:auto auto;column-gap:clamp(24px,5vw,80px);row-gap:18px;max-width:none;align-items:start}
.about-page .hero-intro .stacked > p:nth-child(1){grid-area:1/1}
.about-page .hero-intro .stacked > p:nth-child(2){grid-area:2/1;align-self:end}
.about-page .hero-intro .stacked > p:nth-child(3){grid-area:1/2}
.about-page .hero-intro .stacked > p:nth-child(4){grid-area:2/2;align-self:end;margin-top:0}
@media(max-width:760px){
 .about-page .hero-intro .stacked{grid-template-columns:1fr}
 .about-page .hero-intro .stacked > p:nth-child(n){grid-area:auto;align-self:auto}
}
/* Businesses and Professional Firms: the heading section starts its text at the same distance as other sections. */
:is(.businesses-page,.professional-firms-page) .capability-navigation > .wrap > .editorial{padding-top:0}

/* ---- Businesses, Professional Firms, Tax & Business Setup: requirement buttons ---- */
/* 1. blue-grey background for the whole heading + buttons section (Tax: the "find your requirement" panel) */
:is(.businesses-page,.professional-firms-page) .inner > section.capability-navigation{background:var(--stone);padding-top:clamp(29px,3.6vw,50px)}
.tax-business-setup-page .jurisdiction-index{background:var(--stone)}
/* 3. same spacing as other sections: start of background to start of text, and end of text to the brass line */
:is(.businesses-page,.professional-firms-page) .capability-navigation > .wrap > .editorial{padding-top:0;padding-bottom:0;margin-bottom:0}
:is(.businesses-page,.professional-firms-page) .capability-navigation .jurisdiction-index{background:transparent;border-top:1px solid var(--brass);padding:28px 0 0;margin:clamp(29px,3.6vw,50px) 0 0}
/* 2. hover: no background change; the text (and arrow) turn brass */
:is(.businesses-page,.professional-firms-page,.tax-business-setup-page) .tax-index li a:hover,
:is(.businesses-page,.professional-firms-page,.tax-business-setup-page) .tax-index li:first-child a:hover,
:is(.businesses-page,.professional-firms-page,.tax-business-setup-page) .tax-index li a:focus-visible,
:is(.businesses-page,.professional-firms-page,.tax-business-setup-page) .tax-index li:first-child a:focus-visible{background:transparent;color:var(--brass);border-color:rgba(15,39,71,.3)}
:is(.businesses-page,.professional-firms-page,.tax-business-setup-page) .tax-index li a:hover::after,
:is(.businesses-page,.professional-firms-page,.tax-business-setup-page) .tax-index li a:focus-visible::after{color:#A67C3B}
/* 5. route callout on Businesses */
.tax-route{background:var(--stone)}
/* 6. section separation lines */
:is(.businesses-page,.professional-firms-page,.tax-business-setup-page) .capability{border-top-color:var(--rule)}
.tax-business-setup-page .inner > section{border-color:var(--rule)}
.professional-firms-page .inner > section.editorial + section.editorial{border-top-color:var(--rule)}
.tax-business-setup-page .hero-intro{border-bottom-color:var(--rule)}

/* Businesses: tint the tax route callout with a pale navy wash so it stands apart from the warm section below it. */
.businesses-page .tax-route{background:rgba(15,39,71,.06)}

/* ---- v2: call-to-action band and sticky on-page index ---- */
.cta-band{background:var(--white);padding:clamp(26px,3.2vw,40px) 0}
.cta-band .wrap{display:flex;justify-content:center}
.cta-band .btn{border-radius:0}
.page-index{position:fixed;left:0;right:0;top:var(--header-h,72px);z-index:19;background:rgba(255,255,255,.96);backdrop-filter:blur(10px);border-bottom:1px solid var(--line);opacity:0;visibility:hidden;transform:translateY(-6px);transition:opacity .2s,transform .2s,visibility 0s .2s}
.page-index.is-visible{opacity:1;visibility:visible;transform:none;transition:opacity .2s,transform .2s}
.page-index ul{display:flex;gap:4px;max-width:var(--wrap);margin:0 auto;padding:0 var(--pad);overflow-x:auto;scrollbar-width:none}
.page-index ul::-webkit-scrollbar{display:none}
.page-index a{display:block;white-space:nowrap;padding:13px 12px;font-size:.84rem;font-weight:600;color:var(--slate);border-bottom:2px solid transparent;transition:color .2s,border-color .2s}
.page-index a:hover{color:var(--navy)}
.page-index a[aria-current=true]{color:var(--navy);border-bottom-color:var(--brass)}
html.has-page-index{scroll-padding-top:140px}
@media(prefers-reduced-motion:reduce){.page-index,.page-index.is-visible{transition:none;transform:none}}
@media print{.page-index,.cta-band{display:none!important}}
/* v2: secondary text on Stone panels uses Charcoal so it clears 4.5:1 (Slate on Stone is 4.35:1) */
.assignments,.enquiry,.service-enquiry,.capability-navigation,.relationships{--muted:var(--charcoal)}

/* v4: on hover, button text lifts and grows slightly (switched off for visitors who prefer reduced motion) */
@media (prefers-reduced-motion:no-preference){
  .btn:is(:hover,:focus-visible),.primary:is(:hover,:focus-visible){transform:translateY(-1px) scale(1.04)}
  .site-footer .back-top-button:is(:hover,:focus-visible){transform:translateY(-3px) scale(1.04)}
  .tabs button{transition:background .2s,color .2s,transform .2s}
  .tabs button:is(:hover,:focus-visible),.menu-btn:is(:hover,:focus-visible){transform:scale(1.03)}
  .tax-index a{transition:background .2s,color .2s,transform .2s,border-color .2s,font-size .2s,line-height .2s}
  :is(.businesses-page,.professional-firms-page,.tax-business-setup-page) .tax-index a:is(:hover,:focus-visible),
  :is(.businesses-page,.professional-firms-page) .tax-index li:first-child a:is(:hover,:focus-visible){font-size:1.02rem;line-height:1.619}
  .tax-business-setup-page .tax-index li:first-child a:is(:hover,:focus-visible){font-size:1.26rem;line-height:1.619}
}

/* Requested changes, 15 October 2026. Scoped to the specified elements. */
.index-page :is(.audiences,.assignments) > .wrap > .eyebrow{display:flex;align-items:center;gap:12px}
.index-page :is(.audiences,.assignments) > .wrap > .eyebrow::before{content:"";width:36px;height:3px;flex:0 0 36px;background:var(--brass)}
.businesses-page #enquiry-form{border:0}
.professional-firms-page .inner > .review-section > .wrap > .editorial{padding-top:0}

.privacy-hero .privacy-summary{font:400 1rem/1.8 var(--sans);color:var(--white);max-width:850px;margin:28px 0 0;letter-spacing:normal}
.privacy-page .privacy-grid > section:nth-child(-n+2){border-top:0}

.site-footer,body[class] .site-footer{background:var(--charcoal);color:var(--white)}
.site-footer > .foot{align-items:stretch;font-size:1rem}
.site-footer .footer-identity{display:grid;grid-template-columns:88px minmax(0,10em);grid-template-rows:auto auto;align-content:space-between;align-items:start;justify-content:start;gap:10px 16px}
.site-footer .footer-identity .footer-brandmark{grid-column:1;grid-row:1;width:88px;height:auto;max-width:88px;margin:0}
.site-footer .footer-identity p{grid-column:1/-1;grid-row:2;max-width:none;padding:0;border:0;font-size:1rem;line-height:1.4;white-space:nowrap}
.site-footer .foot > ul{text-align:right;align-content:space-between}
.site-footer .foot a{font-size:1rem}
.site-footer .footer-utility{background:transparent;border:0;color:var(--white)}
.site-footer .footer-utility > .wrap{display:flex;align-items:flex-start;justify-content:space-between;gap:24px;padding-top:0;padding-bottom:28px}
.site-footer .footer-copyright{flex:1;min-width:0;font-size:1rem;color:var(--white)}
.site-footer .footer-contact{display:flex;align-items:center;justify-content:flex-end;flex:0 0 auto;gap:40px;margin-left:auto}
.site-footer .contact-label{color:var(--white);font-size:1rem}
.site-footer .footer-utility .social-links{margin-left:auto;justify-content:flex-end;gap:18px}
.site-footer .footer-utility .social-links a{color:var(--white)}
@media(max-width:1100px){
 .site-footer > .foot{grid-template-columns:1fr 1fr;gap:28px 32px}
 .site-footer .footer-identity{grid-column:1/-1;height:auto}
}
@media(max-width:600px){
 .site-footer > .foot{grid-template-columns:minmax(0,1fr) minmax(0,1fr)}
 .site-footer .foot > ul{gap:14px;align-content:start}
 .site-footer .footer-utility > .wrap{flex-wrap:wrap}
 .site-footer .footer-copyright{flex-basis:100%}
 .site-footer .footer-utility .social-links{gap:18px}
 .privacy-hero .privacy-summary{margin-top:22px}
}

/* Follow-up: keep the restored contact label with the right-aligned socials. */
@media(max-width:900px){
 .site-footer .footer-utility > .wrap{flex-wrap:wrap}
 .site-footer .footer-copyright{flex-basis:100%}
}
@media(max-width:420px){
 .site-footer .footer-contact{flex-wrap:wrap;max-width:100%;gap:20px 40px}
 .site-footer .footer-contact .contact-label{flex-basis:100%;text-align:right}
}

/* Footer descriptor and thin privacy dividers; existing section geometry is retained. */
.site-footer .footer-tagline{grid-column:2;grid-row:1;align-self:center;max-width:10em;padding-left:16px;border-left:1px solid var(--brass);font:600 1rem/1.4 var(--sans);color:var(--white)}
.privacy-page .privacy-grid > section{position:relative;border-top-color:transparent}
.privacy-page .privacy-grid > section:nth-child(n+3)::before{content:"";position:absolute;left:0;right:0;top:var(--privacy-rule-offset,-18px);height:1px;background:var(--line)}

/* Requested footer alignment and header-sized regular text. */
.site-footer{--footer-columns:minmax(0,1.2fr) minmax(0,1.15fr) minmax(0,.85fr)}
.site-footer > .foot,.site-footer .footer-utility > .wrap{display:grid;grid-template-columns:var(--footer-columns);column-gap:32px}
.site-footer :is(p,a,small),.site-footer .foot a,.site-footer .footer-identity p,.site-footer .contact-label,.site-footer .footer-copyright,.site-footer .footer-tagline{font-size:.86rem;font-weight:400}
.site-footer .footer-identity{grid-template-columns:80px minmax(0,10em)}
.site-footer .footer-identity .footer-brandmark{width:80px;max-width:80px;align-self:center}
.site-footer .footer-utility > .wrap{align-items:center}
.site-footer .footer-copyright{grid-column:1;margin:0}
.site-footer .footer-contact{display:contents}
.site-footer .footer-contact .contact-label{grid-column:2;justify-self:end;margin:0;text-align:right}
.site-footer .footer-utility .social-links{grid-column:3;justify-self:end;margin:0}
@media(max-width:1100px){
 .site-footer{--footer-columns:repeat(2,minmax(0,1fr))}
 .site-footer .footer-copyright{grid-column:1/-1;grid-row:1}
 .site-footer .footer-contact .contact-label{grid-column:1;grid-row:2}
 .site-footer .footer-utility .social-links{grid-column:2;grid-row:2}
}
@media(max-width:600px){
 .site-footer .footer-utility .social-links{grid-column:1/-1;grid-row:3}
}

/* Businesses: the lines above the two sub-headings use the same colour as the other separating lines (desktop and mobile). */
.businesses-page .capability h4{border-top-color:var(--rule)}

/* Tax & Business Setup: no line under the intro; the United States section starts where that line was (desktop and mobile). */
.tax-business-setup-page .hero-intro{border-bottom:0}
.tax-business-setup-page .inner > .page-hero + section.capability-section{padding-top:0}

/* responsive */
/* Responsive layout layer: keep the existing identity and content, let it reflow. */
:where(.wrap,.hero-copy,.ph-copy,.prose,.enquiry-copy,.footer-identity){min-width:0}
:where(.aud-grid,.assign-grid,.viewer,.practice-cols,.founders,.equal-columns,.enq-grid,.analysis-pair,.handover,.privacy-grid,.tax-index,.foot,.hero-copy,.stacked) > *{min-width:0}
:where(main,footer,.drawer) :where(h1,h2,h3,h4,p,a,li,dt,dd,label){overflow-wrap:anywhere}
:where(form,form label,input,select,textarea){min-width:0;max-width:100%}
form{grid-template-columns:repeat(2,minmax(0,1fr))}
form .full{grid-column:1/-1}
.btn,.primary{max-width:100%;white-space:normal}
.btn i,.primary::after{flex-shrink:0}
.register-visual,.partnership-visual{min-width:0;max-width:100%}
.drawer{height:100vh;height:100dvh;overscroll-behavior:contain;padding-bottom:max(24px,env(safe-area-inset-bottom));scroll-padding:20px}
.drawer-top{flex-shrink:0}
.drawer .btn{flex-shrink:0}
.drawer li a{gap:16px}
.page-index ul{scrollbar-width:none;overscroll-behavior-x:contain;scroll-padding-inline:var(--pad)}
.page-index ul::-webkit-scrollbar{display:none}
.page-index a{min-height:44px}
html.has-page-index{scroll-padding-top:calc(var(--header-h,72px) + var(--page-index-h,52px) + 16px)}
.skip-link:not(:focus){visibility:hidden}
.skip-link:focus{visibility:visible}

@media(max-width:1100px){
 .site-footer > .foot{grid-template-columns:repeat(2,minmax(0,1fr))}
 .site-footer .footer-identity{grid-column:1/-1}
 .site-footer .footer-utility > .wrap{grid-template-columns:repeat(2,minmax(0,1fr));row-gap:20px}
 .site-footer .footer-copyright{grid-column:1/-1;grid-row:auto}
 .site-footer .footer-contact .contact-label{grid-column:1;grid-row:auto;justify-self:start;text-align:left}
 .site-footer .footer-utility .social-links{grid-column:2;grid-row:auto;gap:12px}
}
@media(max-width:980px){
 .bar{gap:16px}
 .brand{min-width:0}
 .menu-btn{min-height:44px;flex-shrink:0}
 .drawer li a,.drawer li a[aria-current=page]{border-bottom-color:var(--stone)}
 .hero-stage{min-height:0}
 .hero-stage .hero-copy{max-width:100%}
 .page-hero .ph-copy{max-width:100%}
 .hero-stage .hero-bg{opacity:.24}
 .hero-masthead .hero-bg{opacity:.24}
 .page-hero .hero-intro .hero-copy{grid-template-columns:minmax(0,1fr);gap:28px}
 .register-visual,.partnership-visual{width:100%;max-width:560px;margin:0 auto;justify-self:center}
 .assign-grid{gap:24px}
 .viewer{grid-template-columns:minmax(0,1fr)}
 .enq-grid,.inner section.service-enquiry > .wrap{grid-template-columns:minmax(0,1fr)}
 .site-footer .footer-identity p{white-space:normal}
}
@media(max-width:760px){
 .hero-intro .stacked,.about-page .hero-intro .stacked{display:grid;grid-template-columns:minmax(0,1fr);gap:20px}
 .about-page .hero-intro .stacked > p:nth-child(n){grid-area:auto;align-self:auto;margin:0}
 .hero-intro .stacked > p + p{margin:0}
 .tax-index{grid-template-columns:minmax(0,1fr);gap:24px}
 :is(.businesses-page,.professional-firms-page) .tax-index{row-gap:2px}
 .equal-columns,.practice-cols,.founders,.analysis-pair,.privacy-grid{grid-template-columns:minmax(0,1fr)}
 .privacy-page .privacy-grid > section{padding-top:24px}
 .privacy-page .privacy-grid > section:first-child{padding-top:0}
 .privacy-page .privacy-grid > section:nth-child(n+2)::before{content:"";position:absolute;inset:-14px 0 auto;height:1px;background:var(--line)}
 .privacy-page .privacy-grid > section{--privacy-rule-offset:-14px!important}
}
@media(max-width:700px){
 :root{--pad:clamp(16px,5vw,28px)}
 .bar{padding-block:12px}
 .hero-stage{display:block;padding:36px 0 40px}
 .hero-stage .hero-copy{max-width:none}
 .hero h1,.page-hero h1{font-size:clamp(2rem,1.25rem + 3.6vw,3rem);line-height:1.12;max-width:none;text-wrap:pretty}
 .hero-copy .eyebrow,.page-hero .eyebrow{font-size:.65rem;line-height:1.65;letter-spacing:.13em;max-width:none;margin-bottom:22px}
 .hero .lead{font-size:1rem;line-height:1.7;margin-top:24px;max-width:none}
 .hero-stage .hero-bg{position:absolute;inset:auto -40px -65px auto;width:280px;height:230px;margin:0;transform:none;opacity:.16;pointer-events:none}
 .hero-stage .hero-art{width:100%;height:100%}
 .hero-masthead,.privacy-hero .hero-masthead{min-height:0;padding:36px 0 48px}
 .hero-masthead .hero-bg,.privacy-hero .hero-bg{width:230px;right:-50px;bottom:-100px;opacity:.18}
 .hero-intro{padding:30px 0}
 .businesses-page .register-visual,.partnership-visual{margin:0 auto}
 .inner h2{font-size:clamp(1.65rem,1.3rem + 2vw,2.15rem)}
 .inner .prose{max-width:100%;font-size:1rem;line-height:1.7}
 .hero-links-card a,.hero-links-card a:first-child{padding:16px;min-height:60px}
 .hero-links{border-top:0}
 .hero-links-card{border-top:1px solid var(--brass)}
 .aud-grid .card:nth-child(n){margin:0}
 .aud-grid::before{display:none}
 .card,.assign,.viewer,.analysis-intro,.analysis-block,.short-illustration,.handover,.founder,.about-page .founder{padding:22px}
 .assign:nth-child(2){margin-top:0}
 .tabs{grid-template-columns:minmax(0,1fr);gap:8px}
 .tabs button{min-height:44px}
 .tax-index a{min-height:48px;align-items:center}
 .tax-index a::after{flex-shrink:0}
 .cta-band .wrap{justify-content:stretch}
 .cta-band .btn{width:100%;justify-content:space-between}
 .site-footer > .foot{grid-template-columns:repeat(2,minmax(0,1fr));gap:16px;padding-bottom:24px}
 .site-footer .footer-identity{grid-column:1/-1;grid-template-columns:64px minmax(0,10em);margin-bottom:10px}
 .site-footer .footer-identity .footer-brandmark{width:64px;max-width:64px}
 .site-footer .foot > ul{text-align:left;gap:0;align-content:start}
 .site-footer .foot > ul a{display:flex;align-items:center;min-height:64px;padding-block:8px;line-height:1.5}
 .site-footer .footer-utility > .wrap{grid-template-columns:max-content minmax(0,1fr);gap:16px 12px;padding-bottom:max(28px,env(safe-area-inset-bottom))}
 .site-footer .footer-copyright,.site-footer .footer-contact .contact-label,.site-footer .footer-utility .social-links{grid-column:1;grid-row:auto;justify-self:start;text-align:left}
 .site-footer .footer-contact .contact-label{grid-row:1}
 .site-footer .footer-utility .social-links{grid-column:2;grid-row:1}
 .site-footer .footer-copyright{grid-column:1/-1;grid-row:2}
 .site-footer .footer-utility .social-links{flex-wrap:wrap;justify-content:flex-end;justify-self:end;gap:8px;max-width:100%}
 .site-footer .footer-utility .social-links a{width:36px;height:36px;flex-basis:36px}
 .site-footer .footer-utility .social-links svg{width:17px;height:17px}
 .site-footer :is(p,a,small),.site-footer .foot a,.site-footer .footer-identity p,.site-footer .contact-label,.site-footer .footer-copyright,.site-footer .footer-tagline{font-size:.94rem}
 .site-footer .foot > ul a{font-size:.86rem}
 .page-index a{font-size:.875rem;padding:12px 10px}
 form button[type=submit]{width:auto;justify-content:center}
}
@media(max-width:600px){
 form{grid-template-columns:minmax(0,1fr);padding:20px;gap:16px}
 input,select,textarea{font-size:1rem;min-height:48px;padding:12px}
 .btn,.primary{min-height:48px;font-size:.95rem}
 .handover-row{grid-template-columns:minmax(0,1fr);gap:8px}
 .hero-intro .jurisdiction-index{padding:22px 18px}
}
@media(hover:none){
 .btn:is(:hover,:focus-visible),.primary:is(:hover,:focus-visible),.menu-btn:is(:hover,:focus-visible),.tabs button:is(:hover,:focus-visible),.aud-grid .card:hover,.assign:hover,.founder:hover{transform:none}
 :is(.businesses-page,.professional-firms-page,.tax-business-setup-page) .tax-index a:is(:hover,:focus-visible){font-size:.97rem;line-height:1.7;transform:none}
 .tax-business-setup-page .tax-index li:first-child a:is(:hover,:focus-visible){font-size:1.2rem}
}

/* header tagline stays next to the logo on phones, as on desktop */
@media(max-width:480px){
 .brand small{display:block;font-size:.8rem;max-width:8.5em;padding-left:10px}
}
@media(max-width:360px){
 .brand img{height:40px}
 .brand small{font-size:.68rem;padding-left:8px}
 .bar{gap:10px}
}
/* menu: page names and the Discuss a Requirement button share one size (the section text size) */
@media(max-width:980px){
 .drawer li a,.drawer li a[aria-current=page]{font-size:1rem}
 .drawer .btn{font-size:1rem}
}
/* Businesses, mobile: thick brass bar above the two sub-headings, like the other headings */
@media(max-width:700px){
 .businesses-page .capability h4{position:relative}
 .businesses-page .capability h4::before{content:"";position:absolute;left:0;top:calc(1.4em - 16px);width:40px;height:3px;background:var(--brass)}
}

/* Businesses, mobile: the line-to-bar gap above the two sub-headings matches the other headings (the bar sits one section-padding below the line, the text 16px below the bar) */
@media(max-width:700px){
 .businesses-page .capability h4{padding-top:calc(clamp(23px,2.7vw,34px) + 16px)}
 .businesses-page .capability h4::before{top:clamp(23px,2.7vw,34px)}
}
/* Footer links, mobile: both columns share the same rows and align on the first line of text */
@media(max-width:700px){
 .site-footer > .foot{row-gap:0}
 .site-footer .footer-identity{margin-bottom:26px}
 .site-footer .foot > ul{display:contents}
 .site-footer .foot > ul:nth-of-type(1) > li{grid-column:1}
 .site-footer .foot > ul:nth-of-type(2) > li{grid-column:2}
 .site-footer .foot > ul > li:nth-child(1){grid-row:2}
 .site-footer .foot > ul > li:nth-child(2){grid-row:3}
 .site-footer .foot > ul > li:nth-child(3){grid-row:4}
 .site-footer .foot > ul a{align-items:flex-start;padding-block:22px 0}
}

/* modern */
/* =============================================================
   ZEHN PARTNERS — Modern Design Enhancement Layer
   Adds: richer tokens, scroll progress bar glow, glassmorphism
   header, premium card hover effects, gradient shadows,
   animated underlines, enhanced buttons, smooth transitions,
   improved typography rhythm, and full responsive polish.
   ============================================================= */

/* ── Extended design tokens ─────────────────────────────────── */
:root {
  /* Richer shadow system */
  --shadow-sm : 0 2px 8px rgba(15,39,71,.08);
  --shadow-md : 0 8px 24px rgba(15,39,71,.12), 0 2px 6px rgba(15,39,71,.06);
  --shadow-lg : 0 24px 64px -16px rgba(15,39,71,.28), 0 4px 12px rgba(15,39,71,.08);
  --shadow-xl : 0 40px 80px -24px rgba(15,39,71,.38), 0 8px 24px rgba(15,39,71,.1);
  --shadow-brass : 0 12px 40px -12px rgba(166,124,59,.45);
  --shadow-navy  : 0 16px 48px -12px rgba(15,39,71,.6);
  /* Gradient palette */
  --grad-hero      : linear-gradient(135deg, #0F2747 0%, #162f55 60%, #0c2040 100%);
  --grad-brass     : linear-gradient(135deg, #A67C3B 0%, #c49a4a 50%, #8f6830 100%);
  --grad-stone     : linear-gradient(180deg, #f5f1eb 0%, #ede9e1 100%);
  --grad-card-hover: linear-gradient(135deg, rgba(166,124,59,.06) 0%, rgba(15,39,71,.04) 100%);
  /* Timing */
  --ease-bounce : cubic-bezier(.34,1.56,.64,1);
  --ease-smooth : cubic-bezier(.25,.46,.45,.94);
  --ease-swift  : cubic-bezier(.22,1,.36,1);
  /* Geometry */
  --r-sm : 8px;
  --r-md : 16px;
  --r-lg : 24px;
  --r-xl : 32px;
  --r-pill: 999px;
}

/* ── Smooth scrolling & selection ───────────────────────────── */
html { scroll-behavior: smooth; }
::selection { background: rgba(166,124,59,.22); color: var(--navy); }

/* ── Progress bar — glowing brass ───────────────────────────── */
.progress {
  height: 3px;
  background: linear-gradient(90deg, var(--brass) 0%, #d9bc8b 50%, var(--brass) 100%);
  box-shadow: 0 0 12px rgba(166,124,59,.7), 0 0 4px rgba(166,124,59,.4);
  border-radius: 0 3px 3px 0;
  transition: box-shadow .2s;
}

/* ── Header — glassmorphism with smooth shadow ──────────────── */
.site-header {
  background: rgba(255,255,255,.82);
  backdrop-filter: blur(20px) saturate(180%);
  -webkit-backdrop-filter: blur(20px) saturate(180%);
  border-bottom: 1px solid rgba(230,225,216,.6);
  transition: background .3s var(--ease-smooth),
              box-shadow .3s var(--ease-smooth),
              border-color .3s;
}
.site-header.scrolled {
  background: rgba(255,255,255,.96);
  box-shadow: 0 1px 0 rgba(230,225,216,.8),
              0 8px 32px -8px rgba(15,39,71,.14),
              0 2px 8px -2px rgba(15,39,71,.06);
  border-bottom-color: rgba(166,124,59,.18);
}

/* Nav links — animated underline that grows from left */
.main-nav a {
  position: relative;
  color: var(--charcoal);
  font-weight: 600;
  font-size: .88rem;
  letter-spacing: .01em;
  padding: 6px 0;
  border-bottom: none;
  transition: color .25s var(--ease-smooth);
}
.main-nav a::after {
  content: '';
  position: absolute;
  left: 0; bottom: -2px;
  width: 100%; height: 2px;
  background: var(--brass);
  border-radius: 2px;
  transform: scaleX(0);
  transform-origin: left;
  transition: transform .3s var(--ease-swift);
}
.main-nav a:hover { color: var(--navy); }
.main-nav a:hover::after,
.main-nav a[aria-current=page]::after { transform: scaleX(1); }

/* Header CTA button — premium pill */
.head-cta {
  background: var(--navy);
  color: #fff;
  border-radius: var(--r-pill);
  padding: 10px 20px;
  font-size: .84rem;
  font-weight: 700;
  letter-spacing: .02em;
  box-shadow: var(--shadow-md), inset 0 1px 0 rgba(255,255,255,.08);
  transition: background .25s, transform .25s var(--ease-bounce), box-shadow .25s;
  border: none;
}
.head-cta:hover {
  background: var(--brass);
  transform: translateY(-2px);
  box-shadow: var(--shadow-brass), 0 4px 16px rgba(166,124,59,.3);
}

/* ── Hero section — deeper atmosphere ───────────────────────── */
.hero-stage {
  background:
    radial-gradient(1100px 700px at 80% 35%, rgba(166,124,59,.18), transparent 58%),
    radial-gradient(600px 400px at 5% 90%, rgba(255,255,255,.04), transparent 55%),
    radial-gradient(900px 600px at 50% -20%, rgba(15,39,71,.3), transparent 70%),
    var(--grad-hero);
  border-bottom: 3px solid var(--brass);
  position: relative;
}
/* Subtle top glow line */
.hero-stage::before {
  content: '';
  position: absolute;
  top: 0; left: 0; right: 0;
  height: 1px;
  background: linear-gradient(90deg, transparent, rgba(166,124,59,.6) 30%, rgba(166,124,59,.9) 50%, rgba(166,124,59,.6) 70%, transparent);
  z-index: 3;
}

/* Hero eyebrow — refined */
.hero-copy .eyebrow {
  font-size: .7rem;
  letter-spacing: .22em;
  font-weight: 700;
  color: rgba(217,188,139,.9);
  text-transform: uppercase;
}

/* Hero h1 — more dramatic */
.hero h1 {
  font-weight: 400;
  line-height: 1.06;
  letter-spacing: -.032em;
  color: #fff;
  text-shadow: 0 2px 24px rgba(15,39,71,.3);
}

/* Hero lead — slightly warmer */
.hero .lead {
  color: rgba(255,255,255,.82);
  border-left: 2px solid rgba(166,124,59,.7);
  padding-left: 22px;
  line-height: 1.85;
}

/* Hero quick-link band */
.hero-links {
  background: var(--navy);
  border-top: 1px solid rgba(255,255,255,.08);
}
.hero-links-card a {
  position: relative;
  overflow: hidden;
  transition: background .3s var(--ease-smooth), color .2s;
}
.hero-links-card a::before {
  color: rgba(217,188,139,.8);
}
.hero-links-card a:hover {
  background: rgba(255,255,255,.06);
}
/* The underline sweep already exists in refinement.css — enhance colour */
.hero-links-card a::after {
  background: linear-gradient(90deg, var(--brass), #d9bc8b);
  height: 2px;
}

/* ── Card system — premium hover ────────────────────────────── */
.card {
  background: var(--white);
  border-radius: var(--r-lg);
  border: 1px solid rgba(230,225,216,.8);
  box-shadow: var(--shadow-sm);
  transition: transform .35s var(--ease-bounce),
              box-shadow .35s var(--ease-smooth),
              border-color .25s;
  position: relative;
  overflow: hidden;
}
.card::before {
  content: '';
  position: absolute;
  inset: 0;
  background: var(--grad-card-hover);
  opacity: 0;
  transition: opacity .35s;
  border-radius: inherit;
  pointer-events: none;
}
.card:hover {
  transform: translateY(-6px) scale(1.005);
  box-shadow: var(--shadow-lg);
  border-color: rgba(166,124,59,.25);
}
.card:hover::before { opacity: 1; }

/* Audience cards — stagger enhancement */
.aud-grid .card {
  border-radius: var(--r-lg);
  box-shadow: var(--shadow-sm);
  transition: transform .4s var(--ease-bounce), box-shadow .4s var(--ease-smooth), border-color .3s;
}
.aud-grid .card:hover {
  transform: translateY(-8px);
  box-shadow: var(--shadow-xl);
  border-color: rgba(166,124,59,.3);
}

/* Card decorative brass top-bar (audiences) */
.aud-grid .card h3 {
  font-size: 1.3rem;
  position: relative;
  padding-top: 20px;
  margin-bottom: 14px;
}
.aud-grid .card h3::before {
  content: '';
  position: absolute;
  top: 0; left: 0;
  width: 40px; height: 3px;
  background: var(--brass);
  border-radius: 3px;
  transition: width .35s var(--ease-swift);
}
.aud-grid .card:hover h3::before { width: 70px; }

/* ── Assignment cards ────────────────────────────────────────── */
.assign {
  background: var(--white);
  border-radius: var(--r-lg);
  border: 1px solid rgba(230,225,216,.7);
  border-top: 4px solid var(--navy);
  padding: clamp(24px,3vw,36px);
  box-shadow: var(--shadow-sm);
  transition: transform .35s var(--ease-bounce),
              box-shadow .35s var(--ease-smooth),
              border-color .25s;
  position: relative;
  overflow: hidden;
}
.assign::after {
  content: '';
  position: absolute;
  bottom: 0; left: 0; right: 0;
  height: 3px;
  background: linear-gradient(90deg, var(--brass), transparent);
  transform: scaleX(0);
  transform-origin: left;
  transition: transform .4s var(--ease-swift);
}
.assign:hover {
  transform: translateY(-6px);
  box-shadow: var(--shadow-lg);
  border-color: rgba(166,124,59,.2);
}
.assign:hover::after { transform: scaleX(1); }
.assign:nth-child(2) { border-top-color: var(--brass); }
.assign:nth-child(2):hover { box-shadow: var(--shadow-brass), var(--shadow-md); }

/* Assignment "own" callout */
.own {
  background: linear-gradient(135deg, rgba(166,124,59,.08), rgba(166,124,59,.04));
  border-left: 3px solid var(--brass);
  border-radius: 0 var(--r-sm) var(--r-sm) 0;
  padding: 14px 18px;
  font-size: .9rem;
  color: var(--navy);
  font-weight: 600;
  margin-top: 20px;
}

/* ── Buttons ─────────────────────────────────────────────────── */
.btn {
  background: linear-gradient(135deg, #0F2747 0%, #152e52 100%);
  color: #fff;
  border-radius: var(--r-pill);
  padding: 13px 22px;
  font-weight: 700;
  font-size: .92rem;
  letter-spacing: .02em;
  border: 1px solid rgba(255,255,255,.06);
  box-shadow: var(--shadow-md), inset 0 1px 0 rgba(255,255,255,.08);
  transition: background .25s, transform .25s var(--ease-bounce), box-shadow .25s;
  cursor: pointer;
  gap: 12px;
}
.btn:hover {
  background: linear-gradient(135deg, #A67C3B 0%, #c49a4a 100%);
  transform: translateY(-2px);
  box-shadow: var(--shadow-brass), 0 4px 16px rgba(166,124,59,.25);
}
.btn i {
  display: grid;
  place-items: center;
  width: 26px; height: 26px;
  border-radius: 50%;
  background: rgba(166,124,59,.25);
  transition: transform .3s var(--ease-bounce), background .25s;
  flex-shrink: 0;
}
.btn:hover i {
  background: rgba(255,255,255,.2);
  transform: translateX(5px);
}

/* Primary (brass) button */
.primary {
  background: linear-gradient(135deg, #A67C3B 0%, #c49a4a 50%, #8f6830 100%);
  border-radius: var(--r-pill);
  box-shadow: var(--shadow-brass);
  transition: background .25s, transform .25s var(--ease-bounce), box-shadow .25s, color .2s;
}
.primary:hover {
  background: linear-gradient(135deg, #0F2747 0%, #162f55 100%);
  transform: translateY(-2px);
  box-shadow: var(--shadow-navy);
}

/* ── Link style ──────────────────────────────────────────────── */
.link {
  display: inline-flex;
  align-items: center;
  gap: 6px;
  font-weight: 700;
  color: var(--navy);
  font-size: .9rem;
  letter-spacing: .01em;
  border-bottom: 2px solid rgba(166,124,59,.35);
  padding-bottom: 2px;
  transition: color .2s, border-color .25s, gap .25s var(--ease-bounce);
}
.link:hover {
  color: var(--brass);
  border-color: var(--brass);
  gap: 10px;
}
.link i { font-style: normal; font-size: .95em; }

/* ── Section eyebrow ────────────────────────────────────────── */
.eyebrow {
  font-size: .7rem;
  font-weight: 700;
  letter-spacing: .2em;
  text-transform: uppercase;
  color: var(--brass);
  display: flex;
  align-items: center;
  gap: 12px;
  margin-bottom: 16px;
}
.eyebrow::before {
  content: '';
  flex: 0 0 32px;
  height: 2px;
  background: var(--brass);
  border-radius: 2px;
}

/* ── Section headings — refined ─────────────────────────────── */
h2 {
  position: relative;
  font-size: clamp(1.9rem,3.2vw,2.7rem);
  line-height: 1.1;
  letter-spacing: -.025em;
  color: var(--navy);
}
.inner h2 { font-size: clamp(1.9rem,3.2vw,2.6rem); }

/* Audience section accent bar above h2 */
.audiences h2::after,
.assignments h2::after,
.practice h2::after {
  content: '';
  display: block;
  width: 56px; height: 3px;
  background: linear-gradient(90deg, var(--brass), transparent);
  margin-top: 14px;
  border-radius: 3px;
  opacity: 0;
  animation: brass-bar-in .6s .4s var(--ease-swift) forwards;
}
@keyframes brass-bar-in { from { width:0;opacity:0 } to { width:56px;opacity:1 } }

/* ── Audiences section ───────────────────────────────────────── */
.audiences { background: linear-gradient(180deg, #fff 0%, #faf8f5 100%); }
.aud-grid::before {
  background: linear-gradient(135deg, #0F2747 0%, #162f55 100%);
  border-radius: var(--r-xl);
}

/* ── Assignments section ─────────────────────────────────────── */
.assignments {
  background: var(--grad-stone);
  position: relative;
  overflow: hidden;
}
.assignments::before {
  content: '';
  position: absolute;
  top: -200px; right: -200px;
  width: 600px; height: 600px;
  border-radius: 50%;
  background: radial-gradient(circle, rgba(166,124,59,.07), transparent 70%);
  pointer-events: none;
}

/* ── Engagement / Viewer ─────────────────────────────────────── */
.engage {
  background: linear-gradient(160deg, #0c2040 0%, #0F2747 50%, #11284a 100%);
}
.viewer {
  border-radius: var(--r-xl);
  border-left: 6px solid var(--brass);
  box-shadow: var(--shadow-xl), 0 0 0 1px rgba(166,124,59,.1);
  transition: box-shadow .4s;
}
.viewer:hover { box-shadow: var(--shadow-xl), 0 0 0 1px rgba(166,124,59,.2); }

/* Tabs */
.tabs button {
  border-radius: var(--r-md);
  border: 1px solid rgba(230,225,216,.8);
  font-size: .88rem;
  font-weight: 600;
  transition: background .2s, color .2s, transform .2s var(--ease-bounce),
              box-shadow .2s, border-color .2s;
  box-shadow: var(--shadow-sm);
}
.tabs button:hover {
  background: rgba(15,39,71,.04);
  transform: translateY(-1px);
  box-shadow: var(--shadow-md);
}
.tabs button[aria-selected=true] {
  background: linear-gradient(135deg, #0F2747, #162f55);
  color: #fff;
  border-color: transparent;
  box-shadow: var(--shadow-navy), inset 4px 0 0 var(--brass);
}

/* Open matter callout */
.open {
  background: linear-gradient(135deg, rgba(166,124,59,.1), rgba(166,124,59,.05));
  border-left: 4px solid var(--brass);
  border-radius: 0 var(--r-md) var(--r-md) 0;
  box-shadow: var(--shadow-sm);
}

/* ── Practice / Founders ─────────────────────────────────────── */
.practice { background: linear-gradient(180deg, #faf8f5 0%, #fff 100%); }
.founder {
  background: linear-gradient(135deg, #0F2747 0%, #162f55 100%);
  border-left: 5px solid var(--brass);
  border-radius: 0 var(--r-xl) var(--r-xl) 0;
  box-shadow: var(--shadow-lg);
  transition: transform .35s var(--ease-bounce), box-shadow .35s, border-left-width .2s;
}
.founder:hover {
  transform: translateX(8px);
  box-shadow: var(--shadow-xl), var(--shadow-brass);
  border-left-width: 8px;
}
.founder h3 { color: #fff; font-size: 1.2rem; }
.founder p { color: rgba(255,255,255,.65); font-size: .88rem; margin-top: 5px; }

/* ── Enquiry form ────────────────────────────────────────────── */
.enquiry { background: var(--grad-stone); }
.enq-grid h2::before {
  background: var(--brass);
  width: 48px; height: 3px;
}
form {
  background: #fff;
  border-radius: var(--r-xl);
  border: 1px solid rgba(230,225,216,.7);
  box-shadow: var(--shadow-lg);
  padding: clamp(24px,3.5vw,44px);
  transition: box-shadow .35s;
}
form:focus-within {
  box-shadow: var(--shadow-xl), 0 0 0 3px rgba(166,124,59,.08);
}
input, select, textarea {
  border: 1.5px solid rgba(15,39,71,.18);
  border-radius: var(--r-sm) !important;
  background: #fafaf9;
  padding: 12px 14px;
  font-size: .95rem;
  transition: border-color .2s, box-shadow .25s, background .2s;
}
input:hover, select:hover, textarea:hover {
  border-color: rgba(15,39,71,.35);
  background: #fff;
}
input:focus, select:focus, textarea:focus {
  outline: none;
  border-color: var(--brass);
  background: #fff;
  box-shadow: 0 0 0 4px rgba(166,124,59,.12);
}
label {
  font-size: .85rem;
  font-weight: 700;
  color: var(--navy);
  letter-spacing: .01em;
}

/* Submit button inside form */
form .btn {
  min-width: 160px;
  justify-content: center;
}

/* Gold bar above form copy */
.gold-bar {
  width: 52px;
  height: 4px;
  background: linear-gradient(90deg, var(--brass), #d9bc8b);
  border-radius: 4px;
  box-shadow: 0 2px 8px rgba(166,124,59,.3);
}

/* ── CTA band ────────────────────────────────────────────────── */
.cta-band {
  background: linear-gradient(135deg, #0F2747 0%, #162f55 100%);
  padding: clamp(20px,3vw,32px) 0;
  border-top: 1px solid rgba(166,124,59,.3);
  border-bottom: 1px solid rgba(166,124,59,.15);
}

/* ── Footer ──────────────────────────────────────────────────── */
.site-footer {
  background:
    radial-gradient(800px 500px at 90% -10%, rgba(166,124,59,.18), transparent 55%),
    radial-gradient(500px 300px at 10% 80%, rgba(255,255,255,.03), transparent 60%),
    linear-gradient(160deg, #0c2040 0%, #0F2747 60%, #0a1e38 100%);
  border-top: 3px solid var(--brass);
  position: relative;
  overflow: hidden;
}
.site-footer::before {
  content: '';
  position: absolute;
  bottom: 0; left: 0; right: 0;
  height: 1px;
  background: rgba(166,124,59,.2);
}
.site-footer a {
  transition: color .2s, text-decoration-color .2s;
}
.site-footer a:hover {
  color: #d9bc8b;
  text-decoration-color: #d9bc8b !important;
}
.footer-brandmark {
  filter: drop-shadow(0 2px 8px rgba(166,124,59,.2));
  transition: filter .3s;
}
.footer-brandmark:hover { filter: drop-shadow(0 4px 16px rgba(166,124,59,.45)); }

/* Footer utility bar */
.footer-utility {
  margin-top: 32px;
  padding-top: 24px;
  border-top: 1px solid rgba(255,255,255,.08);
}
.footer-copyright { color: rgba(255,255,255,.4); font-size: .82rem; }

/* ── Section dividers — decorative ─────────────────────────── */
section.major::before,
.inner section.editorial::before { content: none; } /* suppress duplicates */

/* Inner page editorial sections */
.inner section.editorial > .wrap > h2::before,
.inner .wrap > .editorial > h2::before,
.jurisdiction-intro > h2::before,
.inner section.closing h2::before {
  background: linear-gradient(90deg, var(--brass), rgba(166,124,59,.3));
  width: 52px;
  height: 3px;
  border-radius: 3px;
}

/* ── Capability rows ─────────────────────────────────────────── */
.capability > h3 {
  position: sticky;
  top: 90px;
}
.capability > h3::before {
  background: linear-gradient(90deg, var(--brass), transparent);
  width: 40px;
  border-radius: 2px;
}

/* ── Tax index quick-links ───────────────────────────────────── */
.tax-index a {
  border-radius: var(--r-sm);
  padding: 10px 2px;
  transition: color .2s, border-color .25s, padding-left .25s var(--ease-smooth);
}
.tax-index a:hover {
  color: #d9bc8b;
  border-color: rgba(166,124,59,.5);
  padding-left: 6px;
}

/* ── Section-index chips ─────────────────────────────────────── */
.section-index a {
  border-radius: var(--r-pill);
  box-shadow: var(--shadow-sm);
  transition: background .2s, color .2s, border-color .2s,
              transform .25s var(--ease-bounce), box-shadow .25s;
}
.section-index a:hover {
  transform: translateY(-2px);
  box-shadow: var(--shadow-md);
}

/* ── Analysis blocks ─────────────────────────────────────────── */
.analysis-intro, .short-illustration, .handover {
  border-radius: var(--r-lg);
  box-shadow: var(--shadow-lg);
  border-left-width: 5px;
}
.analysis-block {
  border-radius: var(--r-md);
  box-shadow: var(--shadow-sm);
  transition: box-shadow .3s, transform .3s var(--ease-bounce);
}
.analysis-block:hover {
  box-shadow: var(--shadow-md);
  transform: translateY(-2px);
}
.management-output .analysis-block {
  background: linear-gradient(135deg, #0F2747 0%, #162f55 100%);
  box-shadow: var(--shadow-navy);
  border-radius: var(--r-md);
}

/* ── Closing band ────────────────────────────────────────────── */
.inner > section.closing {
  background:
    radial-gradient(900px 520px at 100% 0%, rgba(166,124,59,.25), transparent 55%),
    radial-gradient(500px 300px at 0% 100%, rgba(255,255,255,.03), transparent 60%),
    linear-gradient(160deg, #0c2040 0%, #0F2747 100%);
  border-bottom: 3px solid var(--brass);
}

/* ── Handover record ─────────────────────────────────────────── */
.handover-row {
  padding: 18px 0;
  transition: background .2s;
}
.handover-row:hover { background: rgba(166,124,59,.03); }
.handover dt { font-size: 1.08rem; }
.handover dt::before {
  background: var(--brass);
  width: 7px; height: 7px;
}

/* ── Tax route callout ───────────────────────────────────────── */
.tax-route {
  border-radius: 0 var(--r-lg) var(--r-lg) 0;
  background: linear-gradient(135deg, rgba(166,124,59,.09), rgba(166,124,59,.04));
  border-left: 5px solid var(--brass);
  box-shadow: var(--shadow-sm), inset 0 0 0 1px rgba(166,124,59,.1);
}

/* ── Privacy page ────────────────────────────────────────────── */
.privacy-grid > section {
  padding-top: 26px;
  border-top: 2px solid rgba(230,225,216,.7);
  transition: border-color .2s;
}
.privacy-grid > section:hover { border-top-color: rgba(166,124,59,.3); }
.privacy-summary {
  color: var(--charcoal);
  line-height: 1.7;
}

/* ── Scroll reveals — enhanced ─────────────────────────────── */
@media (prefers-reduced-motion: no-preference) {
  .js [data-reveal] {
    opacity: 0;
    transform: translateY(28px);
    transition: opacity .75s var(--ease-smooth), transform .85s var(--ease-swift);
    transition-delay: calc(var(--i,0) * 100ms);
  }
  .js [data-reveal=left]  { transform: translateX(-36px); }
  .js [data-reveal=right] { transform: translateX(36px); }
  .js [data-reveal=zoom]  { transform: translateY(20px) scale(.97); }
  .js [data-reveal].in    { opacity: 1; transform: none; }
}

/* ── Focus styles — accessible & beautiful ──────────────────── */
:focus-visible {
  outline: 2.5px solid var(--brass);
  outline-offset: 4px;
  border-radius: 4px;
}

/* ── Smooth scroll for skip link ────────────────────────────── */
.skip-link {
  border-radius: 0 0 var(--r-sm) var(--r-sm);
  box-shadow: var(--shadow-md);
  font-weight: 700;
}

/* ── Drawer mobile menu ──────────────────────────────────────── */
.drawer {
  background: rgba(255,255,255,.98);
  backdrop-filter: blur(24px);
}
.drawer li a {
  font-size: 1.5rem;
  transition: color .2s, padding-left .25s var(--ease-smooth);
}
.drawer li a:hover {
  color: var(--brass);
  padding-left: 8px;
}

/* ── Social links in footer ─────────────────────────────────── */
.social-links a {
  transition: transform .25s var(--ease-bounce), filter .25s;
}
.social-links a:hover {
  transform: translateY(-3px) scale(1.08);
  filter: brightness(1.2);
}

/* ── Responsive touch adjustments ──────────────────────────── */
@media (hover: none) {
  .btn:hover, .primary:hover, .card:hover,
  .assign:hover, .founder:hover,
  .aud-grid .card:hover { transform: none; box-shadow: var(--shadow-sm); }
  .head-cta:hover { transform: none; }
}

/* ── Thin-screen tweaks ─────────────────────────────────────── */
@media (max-width: 700px) {
  .eyebrow { font-size: .65rem; letter-spacing: .16em; }
  .assign { padding: 22px; }
  .viewer { border-left-width: 4px; }
  .founder { border-left-width: 4px; border-radius: 0 var(--r-lg) var(--r-lg) 0; }
}
@media (max-width: 480px) {
  .tabs { grid-template-columns: 1fr; gap: 8px; }
  .assign-grid { gap: 18px; }
}

/* ── Print ──────────────────────────────────────────────────── */
@media print {
  .progress, .site-header, .hero-bg, .hero-links,
  .drawer, .skip-link, .cta-band { display: none !important; }
  [data-reveal] { opacity: 1 !important; transform: none !important; }
  .hero-stage, .hero-masthead { background: white !important; color: var(--navy) !important; }
}