@font-face{font-family:Playfair Display;src:url(/fonts/playfair-display.woff2)format("woff2-variations"),url(/fonts/playfair-display.woff2)format("woff2");font-weight:400 700;font-style:normal;font-display:swap;unicode-range:U+??,U+131,U+152-153,U+2BB-2BC,U+2C6,U+2DA,U+2DC,U+2000-206F,U+2074,U+20AC,U+2122,U+2191,U+2193,U+2212,U+2215,U+FEFF,U+FFFD}@font-face{font-family:Inter;src:url(/fonts/inter.woff2)format("woff2-variations"),url(/fonts/inter.woff2)format("woff2");font-weight:400 700;font-style:normal;font-display:swap;unicode-range:U+??,U+131,U+152-153,U+2BB-2BC,U+2C6,U+2DA,U+2DC,U+2000-206F,U+2074,U+20AC,U+2122,U+2191,U+2193,U+2212,U+2215,U+FEFF,U+FFFD}@font-face{font-family:IBM Plex Mono;src:url(/fonts/ibm-plex-mono-400.woff2)format("woff2");font-weight:400;font-style:normal;font-display:swap}@font-face{font-family:IBM Plex Mono;src:url(/fonts/ibm-plex-mono-500.woff2)format("woff2");font-weight:500;font-style:normal;font-display:swap}:root{--ledger-navy:#071426;--deep-practice-navy:#0b1630;--chartered-graphite:#20242b;--statement-charcoal:#122033;--ink-black:#05070d;--heritage-gold:#d6a63a;--champagne-gold:#c9a24e;--advisory-gold:#b88a2e;--filing-amber:#f59e0b;--pale-ledger-gold:#fff8e6;--tax-green:#16a34a;--advisory-emerald:#22c55e;--deep-compliance-green:#0f766e;--pale-relief-green:#f0fdf4;--ledger-blue:#2563eb;--advisory-blue:#1d5ea8;--cloud-cyan:#20b8d8;--pale-ledger-blue:#eef6ff;--pale-cyan-mist:#ecfeff;--clean-white:#fff;--warm-white:#fffcf7;--soft-white:#fafcff;--accountancy-mist:#f3f6fa;--ivory-mist:#f7f3ea;--statement-mist:#f5f7fa;--compliance-silver:#d9e0e8;--practice-silver:#aeb8c5;--statement-slate:#667085;--soft-smoke:#2e3644;--risk-red:#dc2626;--deadline-amber:#f59e0b;--heading:var(--ledger-navy);--body:var(--chartered-graphite);--muted:#5b6577;--muted-strong:#4a5462;--on-dark:var(--soft-white);--on-dark-muted:#c4d0de;--gold-text:#8a640f;--green-text:#0f7a38;--blue-text:#1b4fc4;--teal-text:#0d6660;--amber-text:#8a5a06;--red-text:#b21c1c;--hairline:#07142617;--hairline-strong:#07142629;--hairline-gold:#d6a63a57;--hairline-silver:#d9e0e8e6;--font-serif:"Playfair Display", "Iowan Old Style", "Palatino Linotype", Georgia, "Times New Roman", serif;--font-sans:"Inter", -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, "Helvetica Neue", Arial, sans-serif;--font-mono:"IBM Plex Mono", ui-monospace, "SFMono-Regular", "Cascadia Mono", Menlo, Consolas, monospace;--step--2:clamp(.72rem, .7rem + .1vw, .78rem);--step--1:clamp(.82rem, .79rem + .14vw, .9rem);--step-0:clamp(.98rem, .95rem + .16vw, 1.06rem);--step-1:clamp(1.1rem, 1.04rem + .3vw, 1.28rem);--step-2:clamp(1.3rem, 1.18rem + .55vw, 1.65rem);--step-3:clamp(1.55rem, 1.32rem + 1vw, 2.15rem);--step-4:clamp(1.85rem, 1.45rem + 1.7vw, 2.85rem);--step-5:clamp(2.15rem, 1.5rem + 2.7vw, 3.75rem);--shell:1200px;--shell-wide:1360px;--shell-narrow:780px;--gutter:clamp(1.15rem, .8rem + 2vw, 2.5rem);--section-y:clamp(3.5rem, 2.4rem + 4.4vw, 6.5rem);--r-xs:4px;--r-sm:8px;--r-md:12px;--r-lg:18px;--r-xl:26px;--r-pill:999px;--shadow-xs:0 1px 2px #0714260d;--shadow-sm:0 2px 10px -4px #0714261a, 0 1px 2px #0714260a;--shadow-md:0 14px 34px -20px #0714263d, 0 2px 8px -4px #07142614;--shadow-lg:0 34px 70px -38px #07142652, 0 6px 18px -12px #0714261f;--shadow-gold:0 18px 40px -26px #b88a2e6b;--ease:cubic-bezier(.22, .61, .36, 1);--ease-out:cubic-bezier(.16, 1, .3, 1);--ledger-grid:linear-gradient(to right, var(--hairline) 0 1px, transparent 1px 100%), linear-gradient(to bottom, var(--hairline) 0 1px, transparent 1px 100%);--ledger-grid-size:72px 72px;--header-h:96px}*,:before,:after{box-sizing:border-box}*{margin:0}html{-webkit-text-size-adjust:100%;scroll-behavior:smooth;scroll-padding-top:calc(var(--header-h) + 1.5rem)}body{font-family:var(--font-sans);font-size:var(--step-0);color:var(--body);background:var(--warm-white);-webkit-font-smoothing:antialiased;-moz-osx-font-smoothing:grayscale;text-rendering:optimizelegibility;font-feature-settings:"kern" 1, "liga" 1, "cv11" 1;line-height:1.68;overflow-x:hidden}img,picture,svg,video{max-width:100%;display:block}button,input,select,textarea{font:inherit;color:inherit}ul,ol{padding:0}h1,h2,h3,h4{font-family:var(--font-serif);color:var(--heading);letter-spacing:-.012em;text-wrap:balance;font-weight:500;line-height:1.14}h1{font-size:var(--step-5)}h2{font-size:var(--step-4)}h3{font-size:var(--step-2)}h4{font-size:var(--step-1)}p{text-wrap:pretty}a{color:var(--blue-text);text-underline-offset:.22em;transition:color .2s var(--ease);text-decoration-thickness:1px}a:hover{color:var(--ledger-blue)}strong,b{color:var(--ledger-navy);font-weight:600}::selection{background:var(--pale-ledger-gold);color:var(--ledger-navy)}:focus-visible{outline:2.5px solid var(--ledger-blue);outline-offset:3px;border-radius:var(--r-xs)}.skip-link{z-index:200;background:var(--ledger-navy);color:var(--clean-white);border-radius:0 0 var(--r-md) var(--r-md);border:1px solid var(--heritage-gold);font-size:var(--step--1);transition:translate .24s var(--ease-out);border-top:0;padding:.85rem 1.5rem;font-weight:600;text-decoration:none;position:absolute;top:0;left:50%;translate:-50% -130%}.skip-link:focus-visible{color:var(--clean-white);translate:-50%}.shell{width:100%;max-width:var(--shell);padding-inline:var(--gutter);margin-inline:auto}.shell--wide{max-width:var(--shell-wide)}.shell--narrow{max-width:var(--shell-narrow)}.section{padding-block:var(--section-y);position:relative}.section--tight{padding-block:clamp(2.5rem,1.8rem + 3vw,4.25rem)}.section--white{background:var(--clean-white)}.section--warm{background:var(--warm-white)}.section--soft{background:var(--soft-white)}.section--mist{background:var(--accountancy-mist)}.section--ivory{background:var(--ivory-mist)}.section--gold{background:var(--pale-ledger-gold)}.section--statement{background:var(--statement-mist)}.section--navy{background:radial-gradient(120% 90% at 12% 0%, #2563eb29 0%, transparent 58%), radial-gradient(90% 80% at 92% 100%, #d6a63a24 0%, transparent 60%), linear-gradient(165deg, var(--deep-practice-navy) 0%, var(--ledger-navy) 62%, var(--ink-black) 100%);color:var(--on-dark)}.section--navy h2,.section--navy h3,.section--navy h4{color:var(--clean-white)}.section--navy p{color:var(--on-dark-muted)}.section--navy a{color:#ffe6ad}.section--rule-top{border-top:1px solid var(--hairline)}.section--rule-bottom{border-bottom:1px solid var(--hairline)}.motif-ledger,.motif-ledger-fine{pointer-events:none;background-image:var(--ledger-grid);background-size:var(--ledger-grid-size);opacity:.85;position:absolute;inset:0;mask-image:radial-gradient(120% 100% at 50% 0,#000 0%,#0000 78%)}.motif-ledger-fine{--ledger-grid-size:40px 40px;opacity:.5}.motif-arc{pointer-events:none;color:var(--heritage-gold);opacity:.5;position:absolute}.eyebrow{font-family:var(--font-mono);font-size:var(--step--2);letter-spacing:.2em;text-transform:uppercase;color:var(--gold-text);align-items:center;gap:.6rem;margin:0;font-weight:500;display:inline-flex}.eyebrow:before{content:"";background:linear-gradient(to right, transparent, var(--advisory-gold) 60%, var(--heritage-gold));width:1.9rem;height:1px}.eyebrow--navy{color:var(--ledger-navy)}.eyebrow--green{color:var(--green-text)}.eyebrow--green:before{background:linear-gradient(to right, transparent, var(--tax-green))}.eyebrow--blue{color:var(--blue-text)}.eyebrow--blue:before{background:linear-gradient(to right, transparent, var(--ledger-blue))}.eyebrow--on-dark{color:#f0d79a}.btn{--btn-bg:var(--ledger-navy);--btn-fg:var(--clean-white);--btn-bd:var(--heritage-gold);border:1px solid var(--btn-bd);border-radius:var(--r-sm);background:var(--btn-bg);min-height:52px;color:var(--btn-fg);font-family:var(--font-sans);font-size:var(--step--1);letter-spacing:.028em;cursor:pointer;transition:background .24s var(--ease), color .24s var(--ease), border-color .24s var(--ease), transform .24s var(--ease), box-shadow .24s var(--ease);justify-content:center;align-items:center;gap:.6rem;padding:.9rem 1.6rem;font-weight:600;text-decoration:none;display:inline-flex;position:relative;overflow:hidden}.btn:after{content:"";transition:translate .7s var(--ease-out);background:linear-gradient(100deg,#0000 20%,#ffffff24 50%,#0000 80%);position:absolute;inset:0;translate:-120%}.btn:hover{box-shadow:var(--shadow-md);transform:translateY(-2px)}.btn:hover:after{translate:120%}.btn:active{transform:translateY(0)}.btn--primary:hover{--btn-bg:var(--statement-charcoal);--btn-bd:var(--champagne-gold);color:var(--clean-white)}.btn--secondary{--btn-bg:#ffffffdb;--btn-fg:var(--ledger-navy);--btn-bd:#07142647;backdrop-filter:blur(8px)}.btn--secondary:hover{--btn-bg:var(--clean-white);--btn-bd:var(--ledger-blue);color:var(--blue-text)}.btn--advisory{--btn-bg:var(--heritage-gold);--btn-fg:var(--ledger-navy);--btn-bd:var(--advisory-gold)}.btn--advisory:hover{--btn-bg:#e0b452;--btn-bd:var(--ledger-navy);color:var(--ledger-navy)}.btn--relief{--btn-bg:#10833c;--btn-fg:var(--clean-white);--btn-bd:#0d7434}.btn--relief:hover{--btn-bg:var(--tax-green);--btn-bd:var(--heritage-gold);color:var(--clean-white)}.btn--on-dark{--btn-bg:transparent;--btn-fg:var(--clean-white);--btn-bd:#fff6}.btn--on-dark:hover{--btn-bg:#ffffff14;--btn-bd:var(--heritage-gold);color:var(--clean-white)}.btn--sm{min-height:44px;font-size:var(--step--2);padding:.6rem 1.1rem}.btn--block{width:100%}.link-cta{font-size:var(--step--1);letter-spacing:.02em;color:var(--ledger-navy);align-items:center;gap:.45rem;padding-block:.3rem;font-weight:600;text-decoration:none;display:inline-flex;position:relative}.link-cta:after{content:"";background:linear-gradient(to right, var(--heritage-gold), var(--advisory-gold));transform-origin:0;height:1.5px;transition:scale .34s var(--ease-out);position:absolute;bottom:0;left:0;right:0;scale:0 1}.link-cta:hover{color:var(--blue-text)}.link-cta:hover:after,.link-cta:focus-visible:after{scale:1}.link-cta__arrow{transition:translate .28s var(--ease-out)}.link-cta:hover .link-cta__arrow{translate:3px}.btn-row{flex-wrap:wrap;align-items:center;gap:.85rem;display:flex}.card{--card-accent:var(--heritage-gold);--card-accent-2:var(--ledger-navy);background:var(--clean-white);border:1px solid var(--hairline);border-radius:var(--r-lg);box-shadow:var(--shadow-sm);transition:transform .32s var(--ease-out), box-shadow .32s var(--ease-out), border-color .32s var(--ease);flex-direction:column;gap:.7rem;padding:clamp(1.35rem,1rem + 1vw,1.9rem);display:flex;position:relative;overflow:hidden}.card:before{content:"";background:linear-gradient(to right, var(--card-accent) 0%, var(--card-accent-2) 100%);opacity:.85;height:3px;position:absolute;inset:0 0 auto}.card--interactive:hover,.card--interactive:focus-within{box-shadow:var(--shadow-md);border-color:var(--hairline-strong);transform:translateY(-4px)}.card--flat{box-shadow:none}.card--warm{background:var(--warm-white)}.card--frost{backdrop-filter:blur(14px)saturate(1.05);box-shadow:var(--shadow-md);background:#ffffffc7;border-color:#ffffffbf}.card--accounts{--card-accent:var(--heritage-gold);--card-accent-2:var(--ledger-navy)}.card--returns{--card-accent:var(--tax-green);--card-accent-2:var(--heritage-gold)}.card--corptax{--card-accent:var(--ledger-navy);--card-accent-2:var(--ledger-blue)}.card--reliefs{--card-accent:var(--advisory-emerald);--card-accent-2:var(--champagne-gold)}.card--offsets{--card-accent:var(--champagne-gold);--card-accent-2:var(--deep-practice-navy)}.card--books{--card-accent:var(--ledger-blue);--card-accent-2:var(--compliance-silver)}.card--vat{--card-accent:var(--deep-practice-navy);--card-accent-2:var(--cloud-cyan)}.card--advisory{--card-accent:var(--deep-compliance-green);--card-accent-2:var(--heritage-gold)}.card--compliance{--card-accent:var(--practice-silver);--card-accent-2:var(--deadline-amber)}.card__title{font-family:var(--font-serif);font-size:var(--step-1);color:var(--ledger-navy);line-height:1.22}.card__body{font-size:var(--step--1);color:var(--muted-strong);line-height:1.66}.card__index{font-family:var(--font-mono);font-size:var(--step--2);letter-spacing:.16em;color:var(--gold-text)}.grid{gap:clamp(1rem,.7rem + 1vw,1.6rem);display:grid}.grid--2{grid-template-columns:repeat(auto-fit,minmax(min(100%,300px),1fr))}.grid--3{grid-template-columns:repeat(auto-fit,minmax(min(100%,268px),1fr))}.grid--4{grid-template-columns:repeat(auto-fit,minmax(min(100%,226px),1fr))}.split{align-items:center;gap:clamp(1.6rem,1rem + 3vw,3.75rem);display:grid}@media (width>=62rem){.split{grid-template-columns:1.05fr .95fr}.split--narrow-first{grid-template-columns:.9fr 1.1fr}.split--start{align-items:start}}.prose{max-width:72ch}.prose>*+*{margin-top:1.1em}.prose h2{font-size:var(--step-3);margin-top:2.2em}.prose h3{font-size:var(--step-1);margin-top:1.9em}.prose ul,.prose ol{gap:.5rem;padding-left:1.35rem;display:grid}.prose li::marker{color:var(--advisory-gold)}.prose--lead>p:first-of-type,.lead{font-size:var(--step-1);color:var(--soft-smoke);line-height:1.6}.text-muted{color:var(--muted)}.checklist{font-size:var(--step--1);color:var(--muted-strong);gap:.7rem;list-style:none;display:grid}.checklist li{padding-left:1.85rem;position:relative}.checklist li:before{content:"";border-left:1.8px solid var(--tax-green);border-bottom:1.8px solid var(--tax-green);width:1.05rem;height:.58rem;position:absolute;top:.42em;left:0;rotate:-45deg}.checklist--gold li:before{border-color:var(--advisory-gold)}.checklist--navy li:before{border-color:var(--ledger-navy)}.checklist--blue li:before{border-color:var(--ledger-blue)}.checklist--on-dark{color:var(--on-dark-muted)}.checklist--on-dark li:before{border-color:var(--heritage-gold)}.dotlist{font-family:var(--font-mono);font-size:var(--step--2);letter-spacing:.045em;color:var(--muted);flex-wrap:wrap;gap:.45rem .7rem;list-style:none;display:flex}.dotlist li{align-items:center;gap:.7rem;display:inline-flex}.dotlist li+li:before{content:"";background:var(--heritage-gold);border-radius:50%;width:3px;height:3px}.pill{border:1px solid 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.72rem;display:inline-flex}.pill--gold{border-color:var(--hairline-gold);background:var(--pale-ledger-gold);color:var(--gold-text)}.pill--green{background:var(--pale-relief-green);color:var(--green-text);border-color:#16a34a4d}.pill--blue{background:var(--pale-ledger-blue);color:var(--blue-text);border-color:#2563eb42}.pill--cyan{background:var(--pale-cyan-mist);color:var(--teal-text);border-color:#20b8d852}.pill--amber{color:var(--amber-text);background:#fffaf0;border-color:#f59e0b57}.pill--navy{background:var(--accountancy-mist);color:var(--ledger-navy);border-color:#07142633}.pill-row{flex-wrap:wrap;gap:.5rem;display:flex}.note{--note-accent:var(--practice-silver);--note-bg:var(--statement-mist);--note-fg:var(--muted-strong);border:1px solid var(--hairline);border-left:3px solid var(--note-accent);border-radius:var(--r-sm);background:var(--note-bg);color:var(--note-fg);font-size:var(--step--1);gap:.4rem;padding:1.05rem 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caption{text-align:left;font-size:var(--step--1);color:var(--muted);padding-bottom:.9rem}.matrix th,.matrix td{border-bottom:1px solid var(--hairline);vertical-align:top;padding:.85rem 1rem}.matrix thead th{font-family:var(--font-mono);font-size:var(--step--2);letter-spacing:.13em;text-transform:uppercase;color:var(--ledger-navy);background:var(--accountancy-mist);border-bottom:1px solid var(--hairline-strong);white-space:nowrap;font-weight:500}.matrix tbody th{font-family:var(--font-sans);color:var(--ledger-navy);font-weight:600}.matrix tbody tr:hover{background:var(--soft-white)}.matrix td{color:var(--muted-strong)}.table-scroll{border:1px solid var(--hairline);border-radius:var(--r-lg);background:var(--clean-white);box-shadow:var(--shadow-sm);overflow-x:auto}.accordion{gap:.7rem;display:grid}.acc{border:1px solid var(--hairline);border-radius:var(--r-md);background:var(--clean-white);transition:border-color .24s var(--ease), box-shadow .24s var(--ease);overflow:hidden}.acc[open]{border-color:var(--hairline-gold);box-shadow:var(--shadow-sm)}.acc>summary{cursor:pointer;font-family:var(--font-serif);font-size:var(--step-1);color:var(--ledger-navy);justify-content:space-between;align-items:center;gap:1rem;padding:1.05rem 1.25rem;list-style:none;display:flex}.acc>summary::-webkit-details-marker{display:none}.acc>summary:after{content:"";border-right:1.8px solid var(--advisory-gold);border-bottom:1.8px solid var(--advisory-gold);width:.62rem;height:.62rem;transition:rotate .28s var(--ease-out);flex:none;rotate:45deg}.acc[open]>summary:after{rotate:-135deg}.acc__body{font-size:var(--step--1);color:var(--muted-strong);gap:.75rem;padding:0 1.25rem 1.25rem;display:grid}.stack{align-content:start;gap:1rem;display:grid}.stack--sm{gap:.6rem}.stack--lg{gap:1.6rem}.stack--xl{gap:clamp(1.75rem,1.2rem + 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