:root {
  --ink: #112437;
  --muted: #5d6b78;
  --paper: #f5f7f8;
  --surface: #ffffff;
  --line: #dbe3e8;
  --green: #0f6f3f;
  --green-dark: #064b2a;
  --teal: #2a8a84;
  --gold: #c99a35;
  --shadow: 0 18px 50px rgba(17, 36, 55, 0.14);
}

* {
  box-sizing: border-box;
}

html {
  scroll-behavior: smooth;
}

body {
  margin: 0;
  color: var(--ink);
  background: var(--paper);
  font-family: Inter, ui-sans-serif, system-ui, -apple-system, BlinkMacSystemFont, "Segoe UI", sans-serif;
}

a {
  color: inherit;
}

.site-header {
  position: sticky;
  top: 0;
  z-index: 20;
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 24px;
  padding: 14px clamp(18px, 4vw, 58px);
  background: rgba(255, 255, 255, 0.94);
  border-bottom: 1px solid rgba(17, 36, 55, 0.1);
  backdrop-filter: blur(16px);
}

.brand {
  display: inline-flex;
  align-items: center;
  gap: 12px;
  color: var(--ink);
  font-weight: 850;
  text-decoration: none;
}

.brand-logo {
  width: clamp(92px, 13vw, 150px);
  height: auto;
  display: block;
}

.brand span {
  position: absolute;
  width: 1px;
  height: 1px;
  overflow: hidden;
  clip: rect(0 0 0 0);
  white-space: nowrap;
}

.site-nav {
  display: flex;
  align-items: center;
  gap: clamp(10px, 1.5vw, 20px);
  color: var(--muted);
  font-size: 13px;
  font-weight: 750;
}

.site-nav a {
  text-decoration: none;
}

.nav-cta {
  padding: 10px 14px;
  color: #fff;
  background: var(--ink);
  border-radius: 8px;
}

.nav-toggle {
  display: none;
  min-height: 42px;
  padding: 0 14px;
  border: 1px solid var(--line);
  border-radius: 8px;
  color: var(--ink);
  background: #fff;
  font: inherit;
  font-weight: 800;
}

.hero {
  position: relative;
  min-height: min(760px, 92vh);
  display: grid;
  align-items: center;
  overflow: hidden;
}

.hero img {
  position: absolute;
  inset: 0;
  width: 100%;
  height: 100%;
  object-fit: cover;
}

.hero-shade {
  position: absolute;
  inset: 0;
  background: linear-gradient(90deg, rgba(10, 25, 39, 0.96) 0%, rgba(10, 25, 39, 0.76) 48%, rgba(10, 25, 39, 0.18) 100%);
}

.hero-content {
  position: relative;
  width: min(740px, calc(100% - 36px));
  margin-left: clamp(18px, 6vw, 92px);
  padding: 70px 0 110px;
  color: #fff;
}

.eyebrow {
  margin: 0 0 10px;
  color: var(--gold);
  font-size: 12px;
  font-weight: 900;
  letter-spacing: 0.08em;
  text-transform: uppercase;
}

h1,
h2,
h3,
p {
  margin-top: 0;
}

h1 {
  max-width: 860px;
  margin-bottom: 20px;
  font-size: clamp(42px, 6vw, 78px);
  line-height: 0.98;
  letter-spacing: 0;
}

h2 {
  margin-bottom: 0;
  font-size: clamp(30px, 4.2vw, 54px);
  line-height: 1.03;
  letter-spacing: 0;
}

h3 {
  margin-bottom: 10px;
  font-size: 21px;
  letter-spacing: 0;
}

.hero p,
.page-hero p {
  max-width: 720px;
  color: rgba(255, 255, 255, 0.86);
  font-size: clamp(18px, 2vw, 22px);
  line-height: 1.5;
}

.button {
  display: inline-flex;
  min-height: 48px;
  align-items: center;
  justify-content: center;
  padding: 0 18px;
  border: 0;
  border-radius: 8px;
  font: inherit;
  font-weight: 900;
  text-decoration: none;
  cursor: pointer;
}

.button.primary {
  color: #fff;
  background: var(--green);
}

.button.secondary {
  color: #fff;
  border: 1px solid rgba(255, 255, 255, 0.5);
  background: rgba(255, 255, 255, 0.08);
}

.button.secondary.dark {
  color: var(--ink);
  border-color: var(--line);
  background: #fff;
}

.hero-actions {
  display: flex;
  flex-wrap: wrap;
  gap: 12px;
}

.quick-contact {
  display: grid;
  grid-template-columns: repeat(3, 1fr);
  gap: 1px;
  background: var(--line);
  border-bottom: 1px solid var(--line);
}

.quick-contact a,
.quick-contact span {
  display: grid;
  gap: 4px;
  padding: 22px clamp(18px, 4vw, 58px);
  background: #fff;
  text-decoration: none;
}

.quick-contact strong {
  color: var(--green-dark);
  font-size: clamp(18px, 2vw, 24px);
}

.quick-contact span span,
.quick-contact a span {
  color: var(--muted);
  font-weight: 700;
}

.section {
  padding: clamp(58px, 8vw, 98px) clamp(18px, 4vw, 58px);
}

.section-head {
  width: min(1120px, 100%);
  margin: 0 auto 30px;
}

.media-band {
  padding: clamp(48px, 7vw, 82px) clamp(18px, 4vw, 58px);
  background: #fff;
}

.media-split {
  display: grid;
  grid-template-columns: minmax(0, 0.95fr) minmax(0, 1.05fr);
  gap: clamp(24px, 5vw, 58px);
  width: min(1120px, 100%);
  margin: 0 auto;
  align-items: center;
}

.site-video,
.feature-image,
.page-image {
  width: 100%;
  display: block;
  border-radius: 8px;
  border: 1px solid var(--line);
  box-shadow: var(--shadow);
  object-fit: cover;
}

.site-video {
  aspect-ratio: 16 / 9;
  background: #0b1d2d;
}

.page-image-wrap {
  padding: 0 clamp(18px, 4vw, 58px);
  background: var(--paper);
}

.page-image {
  width: min(1120px, 100%);
  max-height: 420px;
  margin: -42px auto 0;
}

.service-grid,
.detail-grid,
.steps {
  display: grid;
  grid-template-columns: repeat(4, 1fr);
  gap: 16px;
  width: min(1120px, 100%);
  margin: 0 auto;
}

.service-card,
.detail-grid article,
.steps article,
.contact-card,
.contact-form {
  padding: 22px;
  border: 1px solid var(--line);
  border-radius: 8px;
  background: var(--surface);
  box-shadow: 0 12px 34px rgba(17, 36, 55, 0.08);
}

.service-card {
  min-height: 280px;
  display: grid;
  align-content: start;
  gap: 12px;
  text-decoration: none;
}

.service-card span,
.steps span {
  display: grid;
  width: 42px;
  height: 42px;
  place-items: center;
  color: #fff;
  background: var(--green);
  border-radius: 8px;
  font-weight: 900;
}

.service-card p,
.detail-grid p,
.steps p,
.feature-list p,
.footer p,
.policy p,
.contact-card p,
.values-grid p {
  color: var(--muted);
  line-height: 1.55;
}

.band {
  background: #e9f0ee;
}

.split {
  display: grid;
  grid-template-columns: 0.85fr 1.15fr;
  gap: clamp(28px, 5vw, 70px);
  width: min(1120px, 100%);
  margin: 0 auto;
  align-items: start;
}

.feature-list {
  display: grid;
  gap: 14px;
}

.feature-list article {
  padding: 0 0 18px;
  border-bottom: 1px solid rgba(17, 36, 55, 0.16);
}

.page-hero {
  padding: clamp(70px, 10vw, 132px) clamp(18px, 4vw, 58px);
  color: #fff;
  background: linear-gradient(120deg, rgba(10, 25, 39, 0.96), rgba(15, 111, 63, 0.86)), url("tax-advisory-hero.png") center/cover;
}

.page-hero.compact {
  padding-bottom: clamp(46px, 8vw, 88px);
}

.detail-grid {
  grid-template-columns: repeat(3, 1fr);
}

.detail-grid article {
  min-height: 190px;
}

.cta-band {
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 28px;
  padding: clamp(42px, 7vw, 72px) clamp(18px, 4vw, 58px);
  color: #fff;
  background: var(--ink);
}

.cta-band h2 {
  max-width: 780px;
}

.cta-actions {
  display: flex;
  flex-wrap: wrap;
  gap: 12px;
}

.contact-layout,
.application-layout {
  display: grid;
  grid-template-columns: minmax(260px, 0.8fr) minmax(0, 1.2fr);
  gap: 18px;
  width: min(1000px, 100%);
  margin: 0 auto;
}

.application-layout {
  align-items: start;
}

.contact-form {
  display: grid;
  gap: 14px;
}

.contact-form label {
  display: grid;
  gap: 7px;
  color: var(--ink);
  font-weight: 800;
}

.contact-form input,
.contact-form select,
.contact-form textarea {
  width: 100%;
  border: 1px solid var(--line);
  border-radius: 8px;
  padding: 12px 13px;
  color: var(--ink);
  background: #fff;
  font: inherit;
}

.policy {
  width: min(900px, 100%);
  margin: 0 auto;
  background: transparent;
}

.policy h2 {
  margin-top: 28px;
  font-size: 28px;
}

.policy h3 {
  margin: 22px 0 8px;
  font-size: 20px;
}

.policy ul {
  display: grid;
  gap: 10px;
  margin: 18px 0 0;
  padding-left: 22px;
  color: var(--muted);
  line-height: 1.55;
}

.about-stats span {
  text-decoration: none;
}

.values-grid {
  display: grid;
  grid-template-columns: repeat(3, 1fr);
  gap: 16px;
  width: min(1120px, 100%);
  margin: 0 auto;
}

.values-grid article {
  min-height: 180px;
  padding: 22px;
  border: 1px solid var(--line);
  border-radius: 8px;
  background: var(--surface);
  box-shadow: 0 12px 34px rgba(17, 36, 55, 0.08);
}

.resource-layout {
  display: grid;
  grid-template-columns: minmax(260px, 340px) minmax(0, 1fr);
  gap: 22px;
  width: min(1120px, 100%);
  margin: 0 auto;
}

.resource-panel,
.resource-content {
  padding: 24px;
  border: 1px solid var(--line);
  border-radius: 8px;
  background: var(--surface);
  box-shadow: 0 12px 34px rgba(17, 36, 55, 0.08);
}

.resource-panel {
  align-self: start;
  position: sticky;
  top: 96px;
}

.resource-panel h2 {
  margin-bottom: 12px;
  font-size: 18px;
}

.resource-nav {
  display: grid;
  gap: 2px;
}

.resource-nav a {
  padding: 9px 10px;
  color: var(--ink);
  border-radius: 8px;
  font-weight: 800;
  text-decoration: none;
}

.resource-nav a:hover {
  background: #eef5f2;
}

.resource-section {
  padding: 28px 0;
  border-top: 1px solid var(--line);
}

.resource-section:first-child {
  padding-top: 0;
  border-top: 0;
}

.resource-section h2 {
  font-size: clamp(26px, 3vw, 38px);
}

.resource-section ul {
  color: var(--muted);
  line-height: 1.55;
}

.mini-grid {
  display: grid;
  grid-template-columns: repeat(2, 1fr);
  gap: 14px;
  margin: 16px 0;
}

.mini-grid article {
  padding: 18px;
  border: 1px solid var(--line);
  border-radius: 8px;
  background: #fbfcfd;
}

.mini-grid a {
  display: block;
  margin-top: 8px;
  color: var(--green-dark);
  font-weight: 800;
}

.resource-list {
  display: grid;
  gap: 12px;
  margin-top: 18px;
}

.resource-list article {
  display: grid;
  grid-template-columns: auto 1fr;
  gap: 14px;
  padding: 16px;
  border: 1px solid var(--line);
  border-radius: 8px;
  background: #fbfcfd;
}

.resource-list span {
  display: grid;
  width: 34px;
  height: 34px;
  place-items: center;
  color: #fff;
  background: var(--green);
  border-radius: 8px;
  font-weight: 900;
}

.references {
  margin-top: 30px;
}

.references a {
  display: block;
  padding: 12px 0;
  color: var(--green-dark);
  border-bottom: 1px solid var(--line);
  font-weight: 800;
}

.notice {
  margin: 26px 0 0;
  padding: 16px;
  color: var(--muted);
  background: #eef5f2;
  border: 1px solid #cfe0d8;
  border-radius: 8px;
}

.search-box {
  display: grid;
  gap: 8px;
  max-width: 620px;
  color: var(--ink);
  font-weight: 900;
}

.search-box input {
  min-height: 48px;
  padding: 0 14px;
  border: 1px solid var(--line);
  border-radius: 8px;
  color: var(--ink);
  background: #fff;
  font: inherit;
}

.search-hidden {
  display: none;
}

.search-console {
  width: min(1120px, 100%);
  margin: 0 auto;
}

.search-toolbar {
  display: flex;
  flex-wrap: wrap;
  gap: 10px;
  padding: 18px;
  border: 1px solid var(--line);
  border-radius: 8px 8px 0 0;
  background: var(--surface);
}

.search-toolbar input {
  flex: 1 1 360px;
  min-height: 48px;
  padding: 0 14px;
  border: 1px solid var(--line);
  border-radius: 8px;
  color: var(--ink);
  background: #fff;
  font: inherit;
}

.search-options {
  display: flex;
  flex-wrap: wrap;
  gap: 10px;
  padding: 0 18px 18px;
  border-right: 1px solid var(--line);
  border-bottom: 1px solid var(--line);
  border-left: 1px solid var(--line);
  background: var(--surface);
}

.search-options label {
  display: inline-flex;
  align-items: center;
  gap: 8px;
  padding: 8px 12px;
  border: 1px solid var(--line);
  border-radius: 999px;
  color: var(--muted);
  background: #fff;
  font-size: 13px;
  font-weight: 800;
}

.search-grid {
  display: grid;
  grid-template-columns: minmax(0, 1.1fr) minmax(0, 0.9fr);
  gap: 16px;
  margin-top: 16px;
}

.search-panel {
  min-height: 260px;
  padding: 22px;
  border: 1px solid var(--line);
  border-radius: 8px;
  background: var(--surface);
  box-shadow: 0 12px 34px rgba(17, 36, 55, 0.08);
}

.result-list {
  display: grid;
  gap: 10px;
  margin-top: 14px;
}

.result-item {
  padding: 14px;
  border: 1px solid var(--line);
  border-radius: 8px;
  background: #fbfcfd;
}

.result-item a {
  color: var(--green-dark);
  font-weight: 900;
}

.result-item small {
  display: block;
  margin-top: 5px;
  color: var(--muted);
}

.footer {
  display: flex;
  justify-content: space-between;
  gap: 24px;
  padding: 28px clamp(18px, 4vw, 58px);
  color: #fff;
  background: #0b1d2d;
}

.footer div {
  max-width: 680px;
}

.footer nav {
  display: flex;
  flex-wrap: wrap;
  align-content: start;
  gap: 14px;
  font-weight: 800;
}

.blog-showcase {
  position: relative;
  min-height: calc(100vh - 84px);
  overflow: hidden;
  padding: clamp(62px, 8vw, 92px) clamp(18px, 4vw, 58px) clamp(92px, 10vw, 132px);
  color: #fff;
  background:
    linear-gradient(rgba(6, 18, 30, 0.62), rgba(6, 18, 30, 0.72)),
    url("media/client-consultation.jpg") center/cover;
}

.blog-showcase::after {
  content: "";
  position: absolute;
  right: -8%;
  bottom: -54px;
  left: -8%;
  height: 96px;
  background: var(--paper);
  border-radius: 50% 50% 0 0;
}

.blog-showcase-inner {
  position: relative;
  z-index: 1;
  width: min(980px, 100%);
  margin: 0 auto;
  text-align: center;
}

.blog-showcase h1 {
  margin: 0 0 22px;
  max-width: none;
  font-family: Georgia, "Times New Roman", serif;
  font-size: clamp(42px, 5vw, 58px);
  font-weight: 500;
  line-height: 1;
  text-transform: uppercase;
  text-shadow: 0 3px 18px rgba(0, 0, 0, 0.35);
}

.blog-tabs {
  display: flex;
  flex-wrap: wrap;
  justify-content: center;
  gap: clamp(18px, 3vw, 32px);
  margin-bottom: 32px;
  font-size: 18px;
  font-weight: 850;
}

.blog-tabs a {
  color: #fff;
  text-decoration: none;
  text-shadow: 0 2px 10px rgba(0, 0, 0, 0.4);
}

.blog-card-grid {
  display: grid;
  grid-template-columns: repeat(3, minmax(0, 1fr));
  gap: 24px;
}

.blog-card {
  overflow: hidden;
  border: 1px solid rgba(255, 255, 255, 0.7);
  border-radius: 0;
  background: #fff;
  color: var(--ink);
  box-shadow: 0 18px 42px rgba(0, 0, 0, 0.25);
}

.blog-card img {
  width: 100%;
  height: 136px;
  display: block;
  object-fit: cover;
}

.blog-card-body {
  min-height: 214px;
  display: grid;
  align-content: start;
  gap: 10px;
  padding: 24px 18px;
}

.blog-card time {
  color: #1c2230;
  font-size: 16px;
}

.blog-card h2 {
  margin: 0;
  font-size: clamp(24px, 2.5vw, 28px);
  line-height: 1.05;
  font-weight: 500;
}

.blog-card a {
  color: var(--green);
  font-size: 18px;
  font-weight: 700;
  text-decoration: none;
}

@media (max-width: 980px) {
  .site-header {
    align-items: flex-start;
    flex-wrap: wrap;
  }

  .nav-toggle {
    display: inline-flex;
    align-items: center;
  }

  .site-nav {
    display: none;
    width: 100%;
    flex-direction: column;
    align-items: stretch;
    gap: 0;
  }

  .site-nav.open {
    display: flex;
  }

  .site-nav a {
    padding: 13px 0;
    border-top: 1px solid var(--line);
  }

  .nav-cta {
    text-align: center;
  }

  .quick-contact,
  .service-grid,
  .detail-grid,
  .steps,
  .values-grid,
  .media-split,
  .split,
  .contact-layout,
  .application-layout,
  .resource-layout {
    grid-template-columns: 1fr;
  }

  .mini-grid {
    grid-template-columns: 1fr;
  }

  .search-grid {
    grid-template-columns: 1fr;
  }

  .resource-panel {
    position: static;
  }

  .blog-card-grid {
    grid-template-columns: 1fr;
    width: min(420px, 100%);
    margin: 0 auto;
  }

  .blog-card-body {
    min-height: auto;
  }

  .hero {
    min-height: 720px;
  }

  .hero-shade {
    background: rgba(10, 25, 39, 0.78);
  }

  .footer,
  .cta-band {
    align-items: flex-start;
    flex-direction: column;
  }
}

@media (max-width: 560px) {
  .brand {
    max-width: 64%;
  }

  .brand-logo {
    width: 118px;
  }

  h1 {
    font-size: 42px;
  }

  .hero-content {
    margin-left: 18px;
  }

  .blog-showcase {
    padding-top: 52px;
  }

  .blog-tabs {
    gap: 16px;
    font-size: 16px;
  }
}