/* Devendra Saraf & Associates, Chartered Accountants: shared stylesheet.
   Design tokens follow the live site fcpdevendrasaraf.com (read 14.10.2026). */

:root {
  --navy: #111111;
  --navy-soft: #2D2D2D;
  --ivory: #F5F5F5;
  --ivory-soft: #FAFAFA;
  --paper: #FFFFFF;
  --gold: #F3BE26;
  --gold-soft: #E88D14;
  --gold-bright: #DB4E18;
  --rule: #C9A961;
  --rule-soft: rgba(201, 169, 97, 0.28);
  --ink: #1A1A2E;
  --ink-soft: #4A4A5C;
  --ink-mute: #6E6E80;
  --tri-saffron: #DB832D;
  --tri-navy: #1B3253;
  --tri-green: #107407;

  --font-display: "Cormorant Garamond", "Times New Roman", serif;
  --font-body: "Manrope", -apple-system, BlinkMacSystemFont, "Segoe UI", sans-serif;

  --header-h: 52px;
  --wrap: 1120px;
  --gutter: clamp(16px, 4vw, 40px);
}

*, *::before, *::after { box-sizing: border-box; }

html {
  -webkit-text-size-adjust: 100%;
  scroll-padding-top: calc(var(--header-h) + 12px);
}

body {
  margin: 0;
  padding-top: var(--header-h);
  font-family: var(--font-body);
  font-size: 1rem;
  line-height: 1.7;
  color: var(--ink);
  background: var(--ivory);
  -webkit-font-smoothing: antialiased;
  overflow-x: hidden;
}

img { display: block; max-width: 100%; height: auto; }
[hidden] { display: none !important; }
::selection { background: var(--gold); color: #000; }

h1, h2, h3 {
  font-family: var(--font-display);
  font-weight: 500;
  line-height: 1.15;
  margin: 0;
  color: var(--navy);
  text-align: left;
}

p, li, dd { text-align: justify; text-justify: inter-word; hyphens: auto; -webkit-hyphens: auto; }
p { margin: 0 0 1rem; }

a { color: var(--tri-navy); text-decoration-thickness: 1px; text-underline-offset: 3px; }
a:hover { color: var(--gold-bright); }

:focus-visible {
  outline: 3px solid var(--gold);
  outline-offset: 2px;
  border-radius: 3px;
}

.visually-hidden {
  position: absolute !important;
  width: 1px; height: 1px;
  padding: 0; margin: -1px;
  overflow: hidden; clip: rect(0 0 0 0);
  white-space: nowrap; border: 0;
}

.skip-link {
  position: fixed;
  left: 12px; top: -60px;
  z-index: 400;
  padding: 0.55rem 1rem;
  background: var(--gold);
  color: #000;
  font-weight: 600;
  text-decoration: none;
  border-radius: 4px;
}
.skip-link:focus { top: 8px; }

.wrap { width: 100%; max-width: var(--wrap); margin: 0 auto; padding: 0 var(--gutter); }

/* Tricolour rule: three equal narrow segments */
.tricolour { display: flex; height: 4px; width: 100%; }
.tricolour span { flex: 1 1 0; }
.tricolour span:nth-child(1) { background: var(--tri-saffron); }
.tricolour span:nth-child(2) { background: var(--tri-navy); }
.tricolour span:nth-child(3) { background: var(--tri-green); }
.tricolour.short { width: 120px; height: 3px; margin: 0.7rem auto 0; }

/* Fixed header with a single row of tabs */
.site-header {
  position: fixed;
  top: 0; left: 0; right: 0;
  z-index: 300;
  height: var(--header-h);
  background: rgba(17, 17, 17, 0.94);
  -webkit-backdrop-filter: blur(16px) saturate(160%);
  backdrop-filter: blur(16px) saturate(160%);
  box-shadow: 0 4px 20px rgba(0, 0, 0, 0.18);
}
.tabs {
  height: calc(var(--header-h) - 4px);
  display: flex;
  align-items: center;
}
.tabs ul {
  position: relative;
  list-style: none;
  margin: 0 auto;
  padding: 0 10px;
  display: flex;
  flex-wrap: nowrap;
  align-items: center;
  gap: 2px;
  width: 100%;
  max-width: 1180px;
  overflow-x: auto;
  overflow-y: hidden;
  scrollbar-width: none;
  -webkit-overflow-scrolling: touch;
  overscroll-behavior-x: contain;
}
.tabs ul::-webkit-scrollbar { display: none; }
/* auto margins centre the row when it fits and keep it scrollable when it does not */
.tabs li { flex: 0 0 auto; }
.tabs li:first-child { margin-left: auto; }
.tabs li:last-child { margin-right: auto; }
.tabs a {
  display: inline-block;
  padding: 0.42rem 0.95rem;
  border-radius: 999px;
  font-size: 0.8rem;
  letter-spacing: 0.02em;
  color: rgba(255, 255, 255, 0.8);
  text-decoration: none;
  white-space: nowrap;
  transition: background 0.2s ease, color 0.2s ease;
}
.tabs a:hover { background: rgba(255, 255, 255, 0.14); color: #fff; }
.tabs a[aria-current="page"] {
  background: rgba(255, 255, 255, 0.94);
  color: var(--navy);
  font-weight: 600;
}
.tabs a.tab-portal {
  font-size: 0.74rem;
  border: 1px solid rgba(243, 190, 38, 0.6);
  color: var(--gold);
  padding: 0.3rem 0.8rem;
  margin-left: 4px;
}
.tabs a.tab-portal:hover { background: rgba(243, 190, 38, 0.14); color: var(--gold); }
.tabs a.tab-portal[aria-current="page"] { background: var(--gold); color: #000; border-color: var(--gold); }
.tabs a:focus-visible { outline-offset: -2px; }

/* Masthead (centred) */
.masthead {
  background: var(--paper);
  text-align: center;
  padding: 1.1rem var(--gutter) 1rem;
  border-bottom: 1px solid var(--rule-soft);
}
.masthead .ca-logo { margin: 0 auto 0.4rem; height: 56px; width: auto; }
.masthead .firm-name {
  font-family: var(--font-display);
  font-size: clamp(1.7rem, 4.2vw, 2.7rem);
  font-weight: 500;
  line-height: 1.1;
  color: var(--navy);
  margin: 0;
  text-align: center;
}
.masthead .firm-name em { font-style: italic; font-weight: 400; color: var(--gold-bright); }
.masthead .firm-sub {
  margin: 0.25rem 0 0;
  font-size: 0.74rem;
  letter-spacing: 0.26em;
  text-transform: uppercase;
  color: var(--ink-mute);
  text-align: center;
}

/* Full-width banner image with reduced height */
.banner { margin: 0; width: 100%; background: var(--navy); }
.banner img {
  width: 100%;
  height: clamp(130px, 21vw, 270px);
  object-fit: cover;
  object-position: center 45%;
}

/* Page heading */
.page-head { padding: 2.2rem 0 0.4rem; }
.eyebrow {
  margin: 0 0 0.45rem;
  font-size: 0.72rem;
  font-weight: 600;
  letter-spacing: 0.24em;
  text-transform: uppercase;
  color: var(--ink-mute);
  text-align: left;
}
.page-head h1 { font-size: clamp(2rem, 4.4vw, 3rem); }
.page-head .lede {
  margin-top: 0.9rem;
  max-width: 760px;
  font-size: 1.04rem;
  color: var(--ink-soft);
}
.rule-gold { width: 64px; height: 2px; background: var(--gold); border: 0; margin: 1rem 0 0; }

main { display: block; }
.section { padding: 1.6rem 0 2.6rem; }
.section + .section { padding-top: 0.6rem; }
.section h2 { font-size: clamp(1.55rem, 3vw, 2rem); margin-bottom: 0.9rem; }
.prose { max-width: 800px; }

/* Particulars table */
.particulars {
  margin: 1.4rem 0 0;
  background: var(--paper);
  border: 1px solid var(--rule-soft);
  border-left: 3px solid var(--gold);
  max-width: 800px;
}
.particulars div {
  display: grid;
  grid-template-columns: minmax(130px, 34%) 1fr;
  gap: 1rem;
  padding: 0.7rem 1.1rem;
  border-bottom: 1px solid var(--rule-soft);
}
.particulars div:last-child { border-bottom: 0; }
.particulars dt { font-weight: 600; color: var(--ink-soft); font-size: 0.92rem; }
.particulars dd { margin: 0; text-align: left; }

/* Cards and grids */
.grid { display: grid; gap: 1.2rem; }
.grid.two { grid-template-columns: repeat(2, minmax(0, 1fr)); }
.card {
  background: var(--paper);
  border: 1px solid var(--rule-soft);
  border-top: 3px solid var(--gold);
  padding: 1.4rem 1.5rem 1.2rem;
  min-width: 0;
}
.card h2, .card h3 { font-size: 1.5rem; margin-bottom: 0.2rem; }
.card .role {
  margin: 0 0 0.8rem;
  font-size: 0.82rem;
  font-weight: 600;
  letter-spacing: 0.06em;
  text-transform: uppercase;
  color: var(--gold-bright);
  text-align: left;
}
.card .meta { color: var(--ink-soft); font-size: 0.95rem; }
.card h3.sub {
  margin: 1rem 0 0.4rem;
  font-family: var(--font-body);
  font-size: 0.74rem;
  font-weight: 600;
  letter-spacing: 0.2em;
  text-transform: uppercase;
  color: var(--ink-mute);
}
.card .num {
  font-family: var(--font-display);
  font-size: 1.1rem;
  color: var(--gold-soft);
  margin: 0 0 0.2rem;
  text-align: left;
}

ul.ticks { list-style: none; margin: 0; padding: 0; }
ul.ticks li {
  position: relative;
  padding: 0.3rem 0 0.3rem 1.2rem;
  border-bottom: 1px dashed var(--rule-soft);
  font-size: 0.95rem;
  text-align: left;
}
ul.ticks li:last-child { border-bottom: 0; }
ul.ticks li::before {
  content: "";
  position: absolute;
  left: 0; top: 0.95rem;
  width: 6px; height: 6px;
  background: var(--gold);
}

/* Resources directory */
.res-group h2 { font-size: 1.4rem; margin-bottom: 0.1rem; }
.res-group .tag {
  margin: 0 0 0.6rem;
  font-size: 0.7rem;
  letter-spacing: 0.18em;
  text-transform: uppercase;
  color: var(--ink-mute);
  text-align: left;
}
.res-list { list-style: none; margin: 0; padding: 0; }
.res-list li { padding: 0.45rem 0; border-bottom: 1px dashed var(--rule-soft); text-align: left; }
.res-list li:last-child { border-bottom: 0; }
.res-list a { font-weight: 500; text-decoration: none; color: var(--ink); }
.res-list a:hover { color: var(--gold-bright); text-decoration: underline; }
.res-list .domain { display: block; font-size: 0.82rem; color: var(--ink-mute); overflow-wrap: anywhere; }

.notice {
  margin-top: 1.6rem;
  background: var(--paper);
  border: 1px solid var(--rule-soft);
  border-left: 3px solid var(--tri-navy);
  padding: 1.1rem 1.3rem;
}
.notice h2 { font-size: 1.25rem; margin-bottom: 0.5rem; }
.notice p:last-child { margin-bottom: 0; }

.button {
  display: inline-block;
  padding: 0.75rem 1.4rem;
  background: var(--navy);
  color: #fff;
  font-weight: 600;
  font-size: 0.92rem;
  letter-spacing: 0.02em;
  text-decoration: none;
  border-radius: 3px;
  border-bottom: 3px solid var(--gold);
}
.button:hover { background: var(--navy-soft); color: #fff; }

.contact-list a { overflow-wrap: anywhere; }
.addr { font-style: normal; }
.particulars.tight { margin-top: 0.4rem; }
.card .particulars { max-width: none; }
.mt { margin-top: 1.4rem; }

/* Footer: dark band */
.site-footer { background: var(--navy); color: #C9C6C0; margin-top: 2rem; }
.footer-top {
  display: grid;
  grid-template-columns: minmax(0, 1fr) minmax(0, 1fr);
  gap: 2rem;
  padding: 2.2rem 0 1.6rem;
  border-bottom: 1px solid rgba(255, 255, 255, 0.12);
}
.footer-firm .ca-logo { height: 48px; width: auto; margin-bottom: 0.6rem; background: #fff; padding: 4px; border-radius: 2px; }
.footer-firm .name { font-family: var(--font-display); font-size: 1.6rem; color: #fff; margin: 0; line-height: 1.15; text-align: left; }
.footer-firm .sub { margin: 0.2rem 0 0.6rem; font-size: 0.72rem; letter-spacing: 0.24em; text-transform: uppercase; color: #C9C6C0; text-align: left; }
.footer-firm p { font-size: 0.9rem; text-align: left; }
.reach h2 {
  font-family: var(--font-body);
  font-size: 0.74rem;
  font-weight: 600;
  letter-spacing: 0.24em;
  text-transform: uppercase;
  color: var(--gold);
  margin-bottom: 0.7rem;
}
.reach address { font-style: normal; color: #fff; }
.reach p { color: #fff; margin: 0 0 0.35rem; text-align: left; }
.reach a { color: #fff; text-decoration-color: rgba(243, 190, 38, 0.7); overflow-wrap: anywhere; }
.reach a:hover { color: var(--gold); }
.reach .lbl { display: inline-block; min-width: 1.6rem; color: #fff; font-weight: 600; }

.legal { padding: 1.6rem 0 1.8rem; font-size: 0.84rem; line-height: 1.65; }
.legal h2 {
  font-family: var(--font-body);
  font-size: 0.72rem;
  font-weight: 600;
  letter-spacing: 0.22em;
  text-transform: uppercase;
  color: var(--gold);
  margin: 0 0 0.6rem;
}
.legal ol { margin: 0 0 1.1rem; padding-left: 1.6rem; }
.legal ol li { margin-bottom: 0.35rem; padding-left: 0.2rem; }
.legal p { margin: 0 0 0.8rem; }
.legal strong { color: #fff; font-weight: 600; }
.legal .updated { color: #fff; font-weight: 600; text-align: left; }
.legal .copy { margin: 0; color: #A9A6A0; text-align: left; }

/* Responsive */
@media (max-width: 820px) {
  .grid.two { grid-template-columns: 1fr; }
  .footer-top { grid-template-columns: 1fr; gap: 1.4rem; }
}
@media (max-width: 480px) {
  p, li, dd { text-align: left; hyphens: manual; -webkit-hyphens: manual; }
  .tabs a { padding: 0.4rem 0.8rem; font-size: 0.78rem; }
  .masthead { padding: 0.8rem 16px 0.8rem; }
  .masthead .firm-sub { letter-spacing: 0.18em; }
  .page-head { padding-top: 1.6rem; }
  .card { padding: 1.1rem 1.1rem 1rem; }
  .particulars div { grid-template-columns: 1fr; gap: 0.1rem; }
}

@media (prefers-reduced-motion: reduce) {
  * { transition: none !important; scroll-behavior: auto !important; }
}

@media print {
  .site-header, .skip-link, .banner { display: none; }
  body { padding-top: 0; background: #fff; }
  .site-footer { background: #fff; color: #000; }
  .reach p, .reach a, .footer-firm .name, .legal strong, .legal .updated { color: #000; }
}