* { margin: 0; padding: 0; }
	html { font-family: "Times New Roman", Times, "Palatino Linotype", "Book Antiqua", Palatino, serif; margin: 0; } 
	body { background-color: #FFFFEB; margin: 0; }
	
	h1, h2, h3 { text-align: center;  }
	h1 { font-size: 1.5em; padding-top: 0px; margin-top: 0.5em; }
	h2 { font-size: 1.5em; margin-top: 0.5em;font-style: italic; }
	h3 { font-size: 1em; padding: 0.2em; }
	h4 { font-size: 1.5em; font-style: normal; text-align: left; }
	h5 { font-size: 1.1em; font-style: normal; margin-bottom: 5px; color: #911913; text-align: left; }
	h6 { font-size: 1em; font-style: normal; margin: 10px 0 5px 5px; padding: 0; color: #911913; text-align: left; }
	p { font-size: 1em; }
	#menu_container .contact_link a.blue, #menu_container li a.blue, .blue { color: #081037; }
	#menu_container .contact_link a.turquoise, #menu_container li a.turquoise, .turquoise { color: #006E69; }
	#menu_container .contact_link a.green, #menu_container li a.green, .green { color: #0D592D; }
	#menu_container .contact_link a.ltgreen, #menu_container li a.ltgreen, .ltgreen { color: #628A3C; }
	#menu_container .contact_link a.yellow, #menu_container li a.yellow, .yellow { color: #C9832A; }
	#menu_container .contact_link a.orange, #menu_container li a.orange, .orange { color: #CB3026; }
	#menu_container .contact_link a.red, #menu_container li a.red, .red { color: #B51E23; }
	#menu_container .contact_link a.pink, #menu_container li a.pink, .pink { color: #D41C4F; }
	#menu_container .contact_link a.icaew_red, #menu_container li a.icaew_red, .icaew_red { color: #911913; }
	ul { margin: 10px 0 0 0; padding: 0; font-size: .9em; }
	li { margin: 0 10px 5px 0; }
	a { color: #333333; font-size: .9rem; font-weight: bold; line-height: 2em; font-family: Trebuchet, sans-serif; margin-left: 10px; text-decoration: none; cursor: pointer; }
	a:hover { color: #911913; }
	
	a.blue:hover { color: #282B70; text-decoration: underline; }
	a.turquoise:hover { color: #00A099; text-decoration: underline; }
	a.green:hover { color: #00793E; text-decoration: underline; }
	a.ltgreen:hover { color: #90C13E; text-decoration: underline; }
	a.yellow:hover { color: #F5A81C; text-decoration: underline; }
	a.orange:hover { color: #E84925; text-decoration: underline; }
	a.red:hover { color: #E41F26; text-decoration: underline; }
	a.pink:hover { color: #E54C90; text-decoration: underline; }
	a.icaew_red:hover { color: #AF1917; text-decoration: underline; }
	a.plain { font-family: "Times New Roman", Times, "Palatino Linotype", "Book Antiqua", Palatino, serif; font-size: 1em; line-height: 1em; margin-left: 0; text-decoration: none; cursor: pointer; }

	a.small_print { color: #000; font-family: "Times New Roman", Times, "Palatino Linotype", "Book Antiqua", Palatino, serif; font-weight: normal; font-size: 1em; line-height: 1em; margin-left: 0; text-decoration: none; cursor: pointer; }
	a.small_print:hover { color: #911913; text-decoration: underline; }
	
	.copyright { font-size: .7em; text-align: center; }
	.uline { text-decoration: underline; }
	
	#container { width: 100%; }
	#header { max-width: 1024px; min-height: 62px; margin: 10px auto; position: relative; clear: both;}
	#header img { border: 0; margin-bottom: 10px; max-width: 100%; display: block; float: left; cursor: pointer; }
	#header #company_name img { margin-top: -0.4em; }
	#icaew_firm_logo { width: 20%; float: right; margin-top: 20px;}
	
	#company_name h1 {width: 80%; float:left; text-align: right; }
	#icaew_firm_logo img {max-width: 80%; min-width: 100px;}


	#icaew { position: absolute; max-width: 95%; margin-top: 62px; z-index: 20; top: 0; right: 0; z-index: 200; }
	#icaew_mob {  max-width: 99%; margin-top: -15px; z-index: 200; }
	#icaew_content { float: left; padding: .7em; background-color: white; border: .1em solid #911913; border-radius: 0.5em; -webkit-box-shadow: -6px 6px 6px 0px rgba(47, 50, 50, 0.5); -moz-box-shadow: -6px 6px 6px 0px rgba(47, 50, 50, 0.5); box-shadow: -6px 6px 6px 0px rgba(47, 50, 50, 0.5); }
	#icaew_content ul { list-style-image: url('../images/bullet-hmrc.png'); padding-left: 4%; }
	#header #company_name { float: left; width: 80%; }
	
	#top_menu_trigger { background-color:transparent; display: none; cursor:pointer;}
	
	
	#content { max-width: 1024px; margin: 10px auto; position: relative; }
	#content img { border: 0; margin: auto; max-width: 100%; display: block; }
	
	#tree { max-width: 90%; position: relative; margin: auto; padding: .7em; border: .1em solid transparent; text-align: center; height: 520px; }
	
	.detail { max-width: 90%;  position: relative; margin: auto; padding: .7em; background-color: white;  }
	.detail_flow { max-width: 90%;  position: relative; margin: auto; padding: .7em; background-color: white;  }
	
	#about { border: .1em solid #911913; }
	
	#about ul { list-style-image: url('../images/bullet-hmrc.png'); padding-left: 4%; }
	
	#selfemployed_detail { border: .1em solid #081037; }
	
	#selfemployed_detail ul { list-style-image: url('../images/bullet-selfemployed.png'); }
	
	#ltd_detail { border: .1em solid #006E69; }
	
	#ltd_detail ul { list-style-image: url('../images/bullet-ltd.png'); }
	
	#musicians_detail { border: .1em solid #0D592D; }
	
	#musicians_detail ul { list-style-image: url('../images/bullet-musicians.png'); }
	
	#personal_detail { border: .1em solid #628A3C; }
	
	#personal_detail ul { list-style-image: url('../images/bullet-personal.png'); }
	
	#rental_detail { border: .1em solid #C9832A; }
	
	#rental_detail ul { list-style-image: url('../images/bullet-rental.png'); }
	
	#newbusiness_detail { border: .1em solid #CB3026; }
	
	#newbusiness_detail ul { list-style-image: url('../images/bullet-newbusiness.png'); }
	
	#hmrc_detail { border: .1em solid #B51E23; }
	
	#hmrc_detail ul { list-style-image: url('../images/bullet-hmrc.png'); }
	
	#inheritance_detail { border: .1em solid #D41C4F; }
	
	#inheritance_detail ul { list-style-image: url('../images/bullet-inheritance.png'); }
	
	#content .detail_box img { margin: 0 1em 0 0; display: inline; vertical-align: middle; max-width: 90%; }
	#content .detail_box img.with_tree { max-width: 30%; }
	#content p { font-size: .9em; margin: 0 10px 5px 10px; }
	#content #tree .detail_box img { }
	#content #about .detail_box img { }	
	.service_centre { }
	.service_centre ul { padding: 0 0 0 8%; }
	.about_centre {  }
	.tree_centre {  }
	.calculators { }
	#content .detail_box img.mobile_hand { max-width: 10%; }
	
	.detail_text { max-width: 90%; padding: 0 0 0 4%; float: left; clear: both; }
	
	#mobile_content { margin: 0; overflow: auto; }	
	.app_image { margin-top: 1em; text-align: center; width: 36%; min-width: 190px; }	
	.itunes_play { margin-top: 5em; text-align: center; width: 25%; min-width: 180px; }
	
	#menu_outer { clear: both; width:100%; height: 35px; background-color: #911913; position: relative; z-index: 100;}
	#menu_container { max-width: 1024px; height: 100%; margin: auto; position: relative; }
	#menu_container a { color: #FFFFEB; font-size: 1em; line-height: 1em; margin-left: 0; }
	#menu_container a:hover { text-decoration: none; }
	.service {float:left; width: 100%; height: 100%; cursor: pointer; }
	.service p.link_info { color: #FFFFEB; /*font-size: .75em;*/ font-size: 12px !important; font-weight: bold; padding-top: 10px; text-align: center; font-family: Trebuchet, sans-serif; text-transform: uppercase; }
	#selfemployed { background-color: #081037; }
	#selfemployed:hover { background-color: #282B70; }	
	#ltd { background-color: #006E69; }
	#ltd:hover { background-color: #00A099; }
	#musicians { background-color: #0D592D; }
	#musicians:hover { background-color: #00793E; }
	#personal { background-color: #628A3C; }
	#personal:hover { background-color: #90C13E; }
	#rental { background-color: #C9832A; }
	#rental:hover { background-color: #F5A81C; }
	#newbusiness { background-color: #CB3026; }
	#newbusiness:hover { background-color: #E84925; }
	#hmrc { background-color: #B51E23; }
	#hmrc:hover { background-color: #E41F26; }
	#inheritance { background-color: #D41C4F; }
	#inheritance:hover { background-color: #E54C90; }
	
	#foot_holder { width: 100%; float: left; margin: 0 0 1em 0;}
	#small_print { clear: both; max-width: 1024px; margin: 10px auto; position: relative; }
	
	#sign_off { clear: both; max-width: 1024px; margin: 0 auto; position: relative; }

	#resources { position: absolute; left: 0; top: 200px; min-height: 245px; width: 295px; background-color: #911913; border-radius: 0 0.5em 0.5em 0; overflow: hidden; }
	#resources_content { float: left; width: 220px; min-height: 205px; margin: 10px; padding: 5px; background-color: white; border-radius: 0.5em; background-image: url('../images/hand-tree-kb.jpg'); background-repeat: no-repeat; background-position: bottom center;}
	#resources_tab { width: 45px; min-height: 245px; float: left; cursor: pointer; background-image: url('../images/sidebar-resource.png'); background-repeat: no-repeat; background-position: center center; }

	#contact { position: absolute; right: 0; top: 200px; min-height: 245px; width: 295px; background-color: #911913; border-radius: 0.5em 0 0 0.5em; overflow: hidden; }
	#contact_content { position: relative; width: 220px; min-height: 205px; margin: 10px 10px 10px 55px; padding: 5px; background-color: white; border-radius: 0.5em; background-image: url('../images/hand-tree-kb.jpg'); background-repeat: no-repeat; background-position: bottom center; }
	#contact_tab { width: 45px; min-height: 245px; float: left; cursor: pointer; background-image: url('../images/sidebar-contact.png'); background-repeat: no-repeat; background-position: center center;  }

/* contact box styling */

	#contact_box { position: fixed; max-height: 90%; top: 10px; right: 10px; background-color: white; border: .1em solid #911913; border-radius: .5em; -webkit-box-shadow: -6px 6px 6px 0px rgba(47, 50, 50, 0.5); -moz-box-shadow: -6px 6px 6px 0px rgba(47, 50, 50, 0.5); box-shadow: -6px 6px 6px 0px rgba(47, 50, 50, 0.5); padding: 0.5em; overflow: auto; z-index: 200; display: none; }
	
	#captchaimage { float: left; }
	
	#content #captchaimage img { margin: 0 0 0 10px; border: 1px solid #009EE0; float: left; }

	.contact_form_container fieldset { max-width: 30em; margin: 5px 0; font-size: 0.9em; padding: 10px; border: none; 	box-shadow: none; border: 1px black solid; border-radius: 5px; }
	
	.contact_form_container legend { vertical-align: bottom; color: #911913; font-size: 1.1em; }
	
	.contact_form_container div.form_element { clear: both; padding-top: 5px; }
	
	.contact_form_container div.right { float: right; }
	
	.contact_form_container div.form_label { float: left; width: 8em; margin: 0 5px 5px 0; text-align: right; font-size: .9em; }
	
	.contact_form_container div.form_checkbox { float: left; width: 8em; margin: 0 5px 5px 0; text-align: left; font-size: .9em; }
	
	.contact_form_container label { font-weight: bold; }
	
	.contact_form_container textarea { width: 58%; height: 10em; }
	
	.contact_form_container input { width: 9em; height: 1.2em; }
	
	.contact_form_container input.captchatext { width: 100px; height: 18px; float: left; }
	
	.contact_form_container button { width: 6em; }
	
	.contact_trigger { cursor: pointer;}
	
/* end contact box styling */
	
	.cr { clear: both; }
	.cr_right { clear: both; float: right; }
	.cr_left { clear: both; float: left; }
	.left { float: left; }
	.right {float: right; }
	.full { width: 100%; }
	.padd_5 { padding-top: 5px; }
	.padd_10 { padding-top: 10px; }
	.padd_20 { padding-top: 20px; }
	.abs { position: absolute; }
	.line { border-top: 1px solid #000; }
	.top-margin { margin-top: 4em; }

/* mobile menu top styling using ul */	
#menu_top_mob { margin: 0; background-color: #911913; display: none;}
#menu_top_mob ul { margin: 0; list-style: none; padding: 0 0 0.5em 0; float: left; width: 100%; line-height: 100%;}
#menu_top_mob li { margin: 0 0 0em 0; padding: 0.5em 0.5em; background-color:#911913; color: white; border-bottom: 1px solid #E9D1CF; }
#menu_top_mob li a { color: white; text-decoration: none; text-transform: uppercase; display: block; }
#menu_top_mob li.live_page { background-color:#3C5676; }
#company_name img.logo { float: left; vertical-align: bottom; }
#company_name h1 { }
#menu_top_trigger h2 { font-family: Trebuchet, sans-serif; text-transform: uppercase; margin: 0; color: #FFFFEB; text-align: left;  font-size: 1.em; font-style: normal;}

#document_form { float: left; margin: 1em; width: 90%; min-height: 300px;}
#document_form .form_element_checkbox { clear: both; padding-top: 5px; }
#document_form .form_box { float: left; max-width: 60%; }
#document_form .form_label {float: left; margin: 0.2em 5px 5px 0.2em; text-align: left; font-size: 0.9em; max-width: 90%; }
#document_form .message { color: #CC0000; font-weight: bold; }
fieldset { margin: 5px 0; font-size: 0.85em; padding: 10px; border: none; box-shadow: none; border: 1px black solid; border-radius: 5px; }
legend { padding: 5px; font-weight: bold; }
	
#explanation {  float: left; margin: 1em auto; border: 1px solid #e1e1e1; padding: 1em; width: 90%; }
#document_listing { float: left; margin: 1em; min-width: 40%; max-width: 90%; }
#document_listing table { border: 1px solid #911913; min-width: 100%; padding: 0; border-collapse: collapse; }
#document_listing th { border: 1px solid #911913; padding: 5px; font-size: .9em; }
#document_listing th.title { border-right: none; }
#document_listing th.download { border-left: none; }
#document_listing td { border: 1px solid #911913; padding: 0.2em 0.25em; font-size: .9em; font-weight: normal; line-height: 1em; text-align: left; }
#document_listing td.title { border-right: none; }
#document_listing td img { min-width: 16px; vertical-align: right; }
#document_listing td.download { border-left: none; }

iframe.calculator { border: none; width: 100%; height: 680px; overflow: auto;}
iframe.taxtables { border: none; width: 100%; height:720px; overflow: auto;}