:root {
  --bg: #ffffff;
  --bg-soft: #f4f7fa;
  --text: #0f1f33;
  --text-soft: #4b5f72;
  --line: #d8e0e8;
  --brand: #0f766e;
  --brand-dark: #0b5c56;
  --brand-soft: #e6f2f0;
  --heading: #0b1b30;
  --shadow-sm: 0 8px 24px rgba(15, 23, 42, 0.06);
  --shadow-md: 0 18px 42px rgba(15, 23, 42, 0.09);
  --radius-lg: 24px;
  --radius-md: 16px;
  --radius-sm: 10px;
  --container: 1200px;
  --transition: all 0.25s ease;
}

* {
  box-sizing: border-box;
}

html {
  scroll-behavior: smooth;
}

body {
  margin: 0;
  font-family: "Segoe UI", Roboto, "Helvetica Neue", Arial, sans-serif;
  font-size: 1rem;
  color: var(--text);
  background: var(--bg);
  line-height: 1.65;
}

img {
  max-width: 100%;
  height: auto;
}

a {
  color: inherit;
  text-decoration: none;
}

h1,
h2,
h3,
h4 {
  color: var(--heading);
  letter-spacing: -0.01em;
  line-height: 1.25;
  font-weight: 700;
}

h1 {
  font-size: clamp(2rem, 3.2vw, 2.9rem);
}

h2 {
  font-size: clamp(1.5rem, 2.1vw, 2.05rem);
}

h3 {
  font-size: clamp(1.15rem, 1.5vw, 1.35rem);
}

p {
  margin-top: 0;
  margin-bottom: 1rem;
  color: var(--text-soft);
}

.container {
  width: min(var(--container), calc(100% - 32px));
  margin: 0 auto;
}

/* =========================
   HEADER
========================= */
.site-header {
  position: -webkit-sticky;
  position: sticky;
  top: 0;
  top: env(safe-area-inset-top, 0);
  z-index: 1000;
  width: 100%;
  background: #ffffff;
  border-bottom: 1px solid var(--line);
  box-shadow: 0 2px 8px rgba(15, 23, 42, 0.04);

  /* Mobile stability improvements */
  transform: translateZ(0);
}

.header-inner {
  min-height: 82px;
  display: grid;
  grid-template-columns: auto 1fr auto;
  align-items: center;
  gap: 18px;
  position: relative;
}

.brand {
  display: inline-flex;
  align-items: center;
  min-width: 0;
  z-index: 2;
}

.brand-logo-wrap {
  display: flex;
  align-items: center;
}

.brand-logo {
  height: 52px;
  width: auto;
  display: block;
}

.desktop-nav {
  display: none;
  align-items: center;
  justify-content: center;
  gap: 28px;
  min-width: 0;
}

.desktop-nav > a,
.dropdown-trigger {
  display: inline-flex;
  align-items: center;
  justify-content: center;
  height: 82px;
  font-size: 0.95rem;
  font-weight: 600;
  color: #3e5163;
  background: none;
  border: 0;
  padding: 0;
  cursor: pointer;
  transition: var(--transition);
  white-space: nowrap;
}

.desktop-nav > a:hover,
.dropdown-trigger:hover,
.desktop-nav > a:focus-visible,
.dropdown-trigger:focus-visible {
  color: var(--text);
}

@media (min-width: 768px) {
  .dropdown-trigger {
    position: relative;
  }

  .dropdown-trigger::before,
  .dropdown-trigger::after {
    content: "";
    position: absolute;
    bottom: 17px;
    width: 11px;
    height: 1.5px;
    background: currentColor;
    opacity: 0.45;
    pointer-events: none;
  }

  .dropdown-trigger::before {
    left: calc(50% - 11px);
    transform: rotate(18deg);
    transform-origin: right center;
  }

  .dropdown-trigger::after {
    left: 50%;
    transform: rotate(-18deg);
    transform-origin: left center;
  }
}

.dropdown {
  position: relative;
  display: flex;
  align-items: center;
}

.dropdown::after {
  content: "";
  position: absolute;
  left: 0;
  right: 0;
  top: 100%;
  height: 14px;
}

.dropdown-panel {
  position: absolute;
  left: 50%;
  top: calc(100% + 14px);
  transform: translateX(-50%);
  width: min(860px, 92vw);
  background: #ffffff;
  border: 1px solid var(--line);
  border-radius: 24px;
  padding: 24px;
  box-shadow: var(--shadow-md);
  display: none;
}

.dropdown:hover .dropdown-panel,
.dropdown:focus-within .dropdown-panel {
  display: block;
}

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

.dropdown-grid h4 {
  margin: 0 0 10px;
  font-size: 0.95rem;
  line-height: 1.3;
  color: var(--text);
}

.dropdown-grid ul {
  list-style: none;
  padding: 0;
  margin: 0;
}

.dropdown-grid li {
  margin-bottom: 10px;
}

.dropdown-grid a {
  color: #46596d;
  font-size: 0.92rem;
  line-height: 1.45;
}

.dropdown-grid a:hover,
.dropdown-grid a:focus-visible {
  color: var(--text);
}

.mobile-toggle {
  width: 60px;
  height: 42px;
  border: 1px solid var(--line);
  border-radius: 12px;
  background: #fff;
  color: var(--text);
  font-size: 2.1rem;
  cursor: pointer;
  padding: 0;
  margin: 0;
  display: inline-flex;
  align-items: center;
  justify-content: center;
  box-shadow: var(--shadow-sm);
  transition: var(--transition);
}

.mobile-toggle:hover,
.mobile-toggle:focus-visible {
  border-color: #c5d1dc;
  color: var(--brand-dark);
}

.mobile-menu {
  display: none;
  width: 100%;
  background: #fdfefe;
  border-top: 1px solid var(--line);
}

.mobile-menu.open {
  display: block;
}

.mobile-menu-inner {
  padding: 12px 0 18px;
  max-height: calc(100svh - 82px);
  overflow-y: auto;
  -webkit-overflow-scrolling: touch;
}

.mobile-menu-inner > a,
.mobile-menu-inner > button {
  display: block;
  width: 100%;
  padding: 14px 0;
  font-size: 1rem;
  font-weight: 600;
  color: var(--text);
  background: none;
  border: 0;
  text-align: left;
  cursor: pointer;
}

.mobile-menu-inner a:hover,
.mobile-menu-inner button:hover,
.mobile-menu-inner a:focus-visible,
.mobile-menu-inner button:focus-visible {
  color: var(--brand-dark);
}

/* ===== Mobile Services Split Row ===== */
.mobile-services-row {
  display: grid;
  grid-template-columns: 1fr auto;
  align-items: center;
  column-gap: 10px;
}

.mobile-services-link {
  display: block;
  width: 100%;
  padding: 14px 0;
  font-size: 1rem;
  font-weight: 600;
  color: var(--text);
}

.mobile-services-link:hover,
.mobile-services-link:focus-visible {
  color: var(--brand-dark);
}

.mobile-services-toggle {
  display: inline-flex;
  align-items: center;
  justify-content: center;
  width: 60px;
  height: 40px;
  border: 1px solid var(--line);
  border-radius: 10px;
  background: #fff;
  color: var(--text);
  cursor: pointer;
  padding: 0;
  margin: 0;
}

.mobile-services-toggle:hover,
.mobile-services-toggle:focus-visible {
  color: var(--brand-dark);
  border-color: var(--text-soft);
}

.mobile-services-chevron {
  font-size: 1.5rem;
  font-weight: 900;
  line-height: 1;
}

.mobile-submenu {
  display: none;
  padding: 4px 0 0 18px;
}

.mobile-submenu.open {
  display: block;
}

.mobile-submenu .group-title {
  margin: 14px 0 8px;
  font-size: 0.9rem;
  font-weight: 700;
  color: var(--text);
}

.mobile-submenu a {
  display: block;
  width: 100%;
  padding: 9px 0;
  font-size: 0.93rem;
  font-weight: 500;
  color: var(--text-soft);
  line-height: 1.45;
}

.mobile-submenu a:hover,
.mobile-submenu a:focus-visible {
  color: var(--text);
}

/* =========================
   MAIN / GENERIC
========================= */
main {
  min-height: 60vh;
}

.section {
  padding: 72px 0;
}

.section-soft {
  padding: 72px 0;
  background: var(--bg-soft);
}

.card {
  background: #fff;
  border: 1px solid var(--line);
  border-radius: var(--radius-lg);
  box-shadow: var(--shadow-md);
}

/* =========================
   BUTTONS
========================= */
.btn-row {
  display: flex;
  flex-wrap: wrap;
  gap: 14px;
  margin-top: 22px;
}

.btn {
  display: inline-flex;
  align-items: center;
  justify-content: center;
  min-height: 48px;
  padding: 0 20px;
  border-radius: 999px;
  font-size: 0.95rem;
  font-weight: 700;
  letter-spacing: 0.01em;
  text-decoration: none;
  transition: var(--transition);
}

.btn-primary {
  background: var(--brand);
  color: #ffffff;
  box-shadow: 0 8px 18px rgba(15, 118, 110, 0.18);
}

.btn-primary:hover,
.btn-primary:focus-visible {
  background: var(--brand-dark);
  box-shadow: 0 10px 20px rgba(11, 92, 86, 0.18);
}

.btn-secondary {
  background: #ffffff;
  color: var(--text);
  border: 1px solid var(--line);
  box-shadow: var(--shadow-sm);
}

.btn-secondary:hover,
.btn-secondary:focus-visible {
  border-color: var(--text-soft);
  background: #f8fafc;
}

/* =========================
   HERO
========================= */
.hero {
  padding: 84px 0 72px;
  background: linear-gradient(180deg, #ffffff 0%, #f4f7fa 100%);
}

.hero h1 {
  margin: 0;
  max-width: 860px;
  font-size: clamp(1.8rem, 3.2vw, 2.6rem);
  line-height: 1.14;
}

.hero-company-name {
  margin: 0 0 10px;
  font-size: 0.95rem;
  line-height: 1.4;
  font-weight: 600;
  color: var(--brand-dark);
}

.hero-tagline {
  margin: 18px 0 0;
  max-width: 100%;
  font-size: 1.1rem;
  color: var(--text-soft);
}

.hero-inner {
  padding-top: 72px;
  padding-bottom: 64px;
}

.hero-pill {
  display: inline-flex;
  align-items: center;
  min-height: 34px;
  padding: 0 14px;
  border-radius: 999px;
  background: var(--brand-soft);
  color: var(--brand-dark);
  font-size: 0.85rem;
  font-weight: 700;
  margin-bottom: 18px;
}

/* =========================
   CONTENT LAYOUTS
========================= */
.content-split {
  display: grid;
  gap: 28px;
}

.content-side-intro h2,
.section-heading-block h2,
.managing-director-content h2 {
  margin-top: 0;
}

.content-side-main p:first-child {
  margin-top: 0;
}

.styled-list {
  padding-left: 20px;
}

.styled-list li + li {
  margin-top: 8px;
}

.section-heading-block {
  max-width: 820px;
  margin-bottom: 30px;
}

/* =========================
   SERVICES OVERVIEW
========================= */
.services-overview-grid {
  display: grid;
  gap: 22px;
}

.service-overview-card {
  background: #ffffff;
  border: 1px solid var(--line);
  border-radius: var(--radius-lg);
  box-shadow: var(--shadow-md);
  padding: 24px;
  transition: border-color 0.25s ease, box-shadow 0.25s ease;
}

.service-overview-card h3 {
  margin-top: 0;
}

.service-overview-card p:last-child {
  margin-bottom: 0;
}

.service-overview-card a,
.managing-director-content p a,
.professional-verification p a,
.insight-author a {  
  color: var(--brand-dark);
  font-weight: 600;
}

.insight-article .insight-author {
  margin: 0;
  padding: 1.5rem 0 2.5rem;
}

.service-overview-card:hover {
  border-color: #c4d4df;
  box-shadow: 0 14px 28px rgba(15, 23, 42, 0.08);
}

/* =========================
   PROCESS
========================= */
.process-list {
  display: grid;
  gap: 18px;
}

.process-item {
  background: #ffffff;
  border: 1px solid var(--line);
  border-radius: var(--radius-md);
  padding: 20px;
  box-shadow: var(--shadow-sm);
}

.process-item h3 {
  margin-top: 0;
  margin-bottom: 8px;
}

/* =========================
   MANAGING DIRECTOR
========================= */
.managing-director-layout {
  display: grid;
  gap: 28px;
  align-items: center;
}

.managing-director-image {
  width: 100%;
  display: flex;
  align-items: center;
  justify-content: center;
}

.managing-director-photo {
  width: 100%;
  max-width: 100%;
  border-radius: var(--radius-lg);
  border: 1px solid var(--line);
  box-shadow: var(--shadow-md);
  display: block;
}

.managing-director-content {
  background: #ffffff;
  border: 1px solid var(--line);
  border-radius: var(--radius-lg);
  box-shadow: var(--shadow-md);
  padding: 28px;
}

.eyebrow-label {
  margin-bottom: 8px;
  font-size: 0.85rem;
  font-weight: 700;
  letter-spacing: 0.08em;
  text-transform: uppercase;
  color: var(--brand-dark);
}

/* =========================
   SERVICES PAGE
========================= */
.service-layout {
  display: grid;
  gap: 24px;
}

.service-main {
  display: grid;
  gap: 24px;
}

.content-block {
  background: #ffffff;
  border: 1px solid var(--line);
  border-radius: var(--radius-lg);
  box-shadow: var(--shadow-md);
  padding: 30px;
}

.content-block h2 {
  margin-top: 0;
  margin-bottom: 18px;
}

.related-links {
  list-style: none;
  padding: 0;
  margin: 0;
}

.related-links li + li {
  margin-top: 12px;
}

.related-links a {
  color: var(--brand-dark);
  font-weight: 600;
  line-height: 1.45;
}

.related-links a:hover,
.related-links a:focus-visible {
  color: var(--text);
}

.cta-block {
  display: flex;
  justify-content: flex-start;
  align-items: center;
}

#tax,
#management,
#accounting {
  scroll-margin-top: 118px;
}

.service-main > .content-block {
  padding: 30px;
}

.service-main > .content-block h2 {
  margin-bottom: 16px;
}

/* =========================
   CONTACT PAGE
========================= */
.contact-page-layout {
  display: grid;
  gap: 24px;
}

.contact-form-block,
.contact-info-block {
  padding: 28px;
}

.contact-form {
  display: grid;
  gap: 18px;
}

.form-group {
  display: grid;
  gap: 8px;
}

.form-group label {
  font-weight: 600;
  color: var(--heading);
}

.required {
  color: #b42318;
}

.form-group input,
.form-group textarea {
  width: 100%;
  border: 1px solid var(--line);
  border-radius: 12px;
  padding: 12px 14px;
  font: inherit;
  color: var(--text);
  background: #fff;
  transition: var(--transition);
}

.form-group input:focus,
.form-group textarea:focus {
  outline: none;
  border-color: #a4b7c9;
  box-shadow: 0 0 0 4px rgba(15, 118, 110, 0.12);
}

.form-group textarea {
  resize: vertical;
}

.form-group small {
  color: var(--text-soft);
  font-size: 0.85rem;
}

.contact-info-list {
  display: grid;
  gap: 20px;
}

.contact-info-item h3 {
  margin: 0 0 8px;
  font-size: 1rem;
}

.contact-info-item p {
  margin: 0;
  color: var(--text-soft);
}

.contact-info-item a {
  color: var(--brand-dark);
}

.contact-info-item a:hover,
.contact-info-item a:focus-visible {
  color: var(--text);
}

.contact-map-block {
  margin-top: 28px;
  padding-top: 24px;
  border-top: 1px solid var(--line);
}

.contact-map-block h3 {
  margin: 0 0 12px;
  font-size: 1rem;
}

.contact-map {
  width: 100%;
  overflow: hidden;
  border: 1px solid var(--line);
  border-radius: var(--radius-md);
  background: #ffffff;
}

.contact-map iframe {
  display: block;
  width: 100%;
  height: 300px;
  border: 0;
}

/* =========================
   INSIGHTS HUB
========================= */
.insights-grid {
  display: grid;
  gap: 22px;
}

.insight-card {
  background: #ffffff;
  border: 1px solid var(--line);
  border-radius: var(--radius-lg);
  box-shadow: var(--shadow-md);
  overflow: hidden;
  transition: border-color 0.25s ease, box-shadow 0.25s ease;
}

.insight-card:hover {
  border-color: #c4d4df;
  box-shadow: 0 14px 30px rgba(15, 23, 42, 0.09);
}

.insight-card-link {
  display: block;
  height: 100%;
}

.insight-thumb-placeholder {
  aspect-ratio: 16 / 9;
  background: linear-gradient(135deg, #eef4f3 0%, #dfeceb 100%);
  border-bottom: 1px solid var(--line);
}

.insight-thumb {
  display: block;
  width: 100%;
  aspect-ratio: 16 / 9;
  object-fit: cover;
  border-bottom: 1px solid var(--line);
}

.insight-card-body {
  padding: 20px;
}

.insight-card-title {
  margin: 0 0 10px;
  font-size: 1.05rem;
  line-height: 1.4;
}

.insight-updated {
  margin: 0;
  color: var(--text-soft);
  font-size: 0.9rem;
  letter-spacing: 0.01em;
}

.insight-card-link:hover .insight-card-title,
.insight-card-link:focus-visible .insight-card-title {
  color: var(--brand-dark);
}


/* =========================
   INDIVIDUAL INSIGHT PAGE
========================= */

.insight-page {
  padding: 0 0 24px;
}

/* ===== Insight Hero ===== */

.insight-hero h1 {
  max-width: 980px;
}

.insight-hero .hero-tagline {
  max-width: 900px;
}

.insight-hero-summary {
  max-width: 980px;
  margin: 14px 0 0;
  font-size: 1rem;
  line-height: 1.65;
  color: var(--text-soft);
}

.insight-content-section {
  padding-bottom: 0;
}

/* ===== Insight Article Body ===== */

.insight-article {
  max-width: 900px;
  margin: 0 auto;
  background: transparent;
  border: 0;
  border-radius: 0;
  box-shadow: none;
  padding: 0;
}

.insight-article > section + section {
  margin-top: 42px;
  padding-top: 36px;
  border-top: 1px solid var(--line);
}

.insight-article h2 {
  margin: 0 0 14px;
  font-size: 1.45rem;
  line-height: 1.3;
}

.insight-article h3 {
  margin: 24px 0 10px;
  font-size: 1.1rem;
  line-height: 1.35;
}

.insight-article h4 {
  margin: 20px 0 10px;
  font-size: 1rem;
  line-height: 1.35;
}

.insight-article p {
  margin: 0 0 16px;
}

.insight-article ul {
  margin: 0 0 16px 20px;
  padding: 0;
}

.insight-article li + li {
  margin-top: 7px;
}

.insight-article a {
  color: var(--brand-dark);
  font-weight: 600;
}

.insight-article a:hover,
.insight-article a:focus-visible {
  color: var(--text);
}

.insight-article .btn-primary,
.insight-article .btn-primary:hover,
.insight-article .btn-primary:focus-visible {
  color: #ffffff;
}

/* ===== Insight Callouts ===== */

.insight-callout {
  margin: 24px 0;
  padding: 18px 20px;
  background: var(--brand-soft);
  border-left: 4px solid var(--brand);
  border-radius: var(--radius-sm);
  color: var(--text);
}

.insight-callout p {
  color: var(--text);
}

.insight-callout > *:last-child {
  margin-bottom: 0;
}

.insight-callout-soft {
  background: var(--bg-soft);
  border-left-color: var(--brand-dark);
}

/* ===== Insight Tables ===== */

.insight-table-wrap {
  width: 100%;
  margin: 22px 0 16px;
  overflow-x: auto;
  border: 1px solid var(--line);
  border-radius: var(--radius-md);
}

.insight-table {
  width: 100%;
  border-collapse: collapse;
  table-layout: fixed;
  background: #ffffff;
}

.insight-table th,
.insight-table td {
  padding: 16px 18px;
  text-align: left;
  vertical-align: top;
  border-bottom: 1px solid var(--line);
}

.insight-table th {
  background: var(--bg-soft);
  color: var(--heading);
  font-size: 0.92rem;
  font-weight: 700;
}

.insight-table td {
  color: var(--text-soft);
  line-height: 1.55;
}

.insight-table th:first-child,
.insight-table td:first-child {
  width: 30%;
}

.insight-table tbody tr:last-child td {
  border-bottom: 0;
}

/* ===== Insight FAQ ===== */

.insight-faq > h2 {
  margin-bottom: 18px;
}

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

.insight-faq-item {
  overflow: hidden;
  background: #ffffff;
  border: 1px solid var(--line);
  border-radius: var(--radius-md);
}

.insight-faq-item h3 {
  margin: 0;
  padding: 16px 18px;
  background: var(--bg-soft);
  border-bottom: 1px solid var(--line);
  color: var(--heading);
  font-size: 1.05rem;
  line-height: 1.4;
}

.insight-faq-answer {
  padding: 16px 18px;
}

.insight-faq-answer > *:last-child {
  margin-bottom: 0;
}

/* ===== Insight Disclaimer ===== */

.insight-disclaimer {
  padding: 22px;
  background: var(--bg-soft);
  border: 1px solid var(--line);
  border-radius: var(--radius-md);
}

.insight-disclaimer h2 {
  font-size: 1.2rem;
}

.insight-disclaimer p {
  font-size: 0.9rem;
  line-height: 1.65;
}

.insight-disclaimer > *:last-child {
  margin-bottom: 0;
}

/* ===== Insight Footer / Metadata ===== */

.insight-footer {
  margin-top: 48px;
  padding-top: 28px;
  border-top: 1px solid var(--line);
}

.insight-meta {
  display: flex;
  flex-wrap: wrap;
  gap: 8px 18px;
  margin: 0 0 20px;
  font-size: 0.86rem;
  color: var(--text-soft);
}

.insight-meta span {
  display: inline-flex;
  align-items: center;
}

.insight-footer .btn-row {
  margin-top: 0;
}


/* =========================
   FOOTER
========================= */
.site-footer {
  margin-top: 72px;
  border-top: 1px solid var(--line);
  background: #fbfcfd;
}

.footer-grid {
  display: grid;
  gap: 28px;
  padding: 42px 0;
}

.footer-links h3 {
  margin: 0 0 14px;
  font-size: 1rem;
  color: var(--text);
}

.footer-links h3 a {
  color: inherit;
  text-decoration: none;
}

.footer-links ul {
  list-style: none;
  padding: 0;
  margin: 0;
}

.footer-links li {
  margin-bottom: 10px;
}

.footer-links a {
  color: var(--text-soft);
}

.footer-links a:hover,
.footer-links a:focus-visible {
  color: var(--text);
}

.footer-bottom {
  border-top: 1px solid var(--line);
}

.footer-bottom-inner {
  padding: 16px 0;
  display: grid;
  gap: 6px;
}

.footer-bottom-inner div {
  color: var(--text-soft);
  font-size: 0.92rem;
}

:focus-visible {
  outline: 3px solid rgba(15, 118, 110, 0.25);
  outline-offset: 2px;
}

/* =========================
   RESPONSIVE
========================= */
@media (min-width: 768px) {
  .desktop-nav {
    display: flex;
  }

  .mobile-toggle {
    display: none;
  }

  .mobile-menu {
    display: none !important;
  }

  .content-split {
    grid-template-columns: 0.95fr 1.4fr;
    align-items: start;
  }

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

  .contact-page-layout {
    grid-template-columns: 1.15fr 0.85fr;
    align-items: start;
  }

  .insights-grid {
    grid-template-columns: repeat(2, 1fr);
  }

  .footer-grid {
    grid-template-columns: 1fr 1fr;
    align-items: start;
  }

  .footer-bottom-inner {
    display: flex;
    justify-content: space-between;
    gap: 20px;
    flex-wrap: wrap;
  }
}

@media (min-width: 992px) {
  .managing-director-layout {
    grid-template-columns: 340px 1fr;
  }

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

@media (max-width: 991px) {
  .dropdown-panel {
    width: min(760px, 94vw);
  }

  .dropdown-grid {
    grid-template-columns: repeat(2, minmax(0, 1fr));
  }

  #tax,
  #management,
  #accounting {
    scroll-margin-top: 108px;
  }

  .hero h1 {
    max-width: 760px;
  }
}

@media (max-width: 767px) {

  body {
    -webkit-overflow-scrolling: touch;
  }

  .site-header {
    top: env(safe-area-inset-top, 0);
  }
  .container {
    width: min(var(--container), calc(100% - 24px));
  }

  .header-inner {
    min-height: 82px;
    display: flex;
    align-items: center;
    justify-content: center;
    position: relative;
    padding-top: env(safe-area-inset-top, 0);
  }

  .brand {
    margin: 0 auto;
    justify-content: center;
  }

  .brand-logo {
    height: 46px;
  }

  .mobile-toggle {
    position: absolute;
    left: 0;
    top: 56%;
    transform: translateY(-50%);
  }

  .desktop-nav {
    display: none;
  }

  .section,
  .section-soft {
    padding: 56px 0;
  }

  .hero {
    padding: 60px 0 52px;
  }

  .hero h1 {
    font-size: clamp(1.75rem, 7vw, 2.35rem);
    line-height: 1.18;
    max-width: 100%;
  }

  .hero-tagline {
    font-size: 1rem;
    margin-top: 14px;
  }

  .hero-inner {
    padding-top: 52px;
    padding-bottom: 48px;
  }

  .content-block,
  .contact-form-block,
  .contact-info-block,
  .managing-director-content,
  .service-overview-card,
  .process-item {
    padding: 22px;
  }

  .service-main > .content-block {
    padding: 24px 22px;
  }

  .service-main > .content-block h2 {
    margin-bottom: 14px;
    font-size: 1.28rem;
    line-height: 1.25;
  }

  #tax,
  #management,
  #accounting {
    scroll-margin-top: 92px;
  }

  .btn-row {
    gap: 12px;
  }

  .btn {
    width: 100%;
  }

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

.insight-page {
  padding-bottom: 16px;
}

.insight-hero-summary {
  margin-top: 12px;
  font-size: 0.96rem;
}

.insight-content-section {
  padding-bottom: 0;
}

.insight-article {
  padding: 0;
}

.insight-article > section + section {
  margin-top: 34px;
  padding-top: 30px;
}

.insight-meta {
  display: grid;
  gap: 5px;
}

.insight-callout {
  padding: 16px;
}

.insight-table th,
.insight-table td {
  padding: 12px 10px;
  font-size: 0.88rem;
}

.insight-table th:first-child,
.insight-table td:first-child {
  width: 34%;
}

.insight-faq-item h3 {
  padding: 14px 15px;
  font-size: 1rem;
}

.insight-faq-answer {
  padding: 14px 15px;
}

.insight-disclaimer {
  padding: 18px;
}
  
  .footer-grid {
    padding: 34px 0;
  }
}




/* =========================
   BACK TO TOP BUTTON
========================= */

.back-to-top {
  position: fixed;
  top: var(--back-to-top-top, 92px);
  left: 50%;
  z-index: 950;

  min-height: 40px;
  padding: 0 16px;

  display: inline-flex;
  align-items: center;
  justify-content: center;
  gap: 7px;

  background: rgba(255, 255, 255, 0.97);
  color: var(--text);
  border: 1px solid var(--line);
  border-radius: 999px;
  box-shadow: 0 5px 16px rgba(15, 23, 42, 0.13);

  font: inherit;
  font-size: 0.88rem;
  font-weight: 700;
  line-height: 1;
  white-space: nowrap;
  cursor: pointer;

  opacity: 0;
  visibility: hidden;
  pointer-events: none;
  transform: translate(-50%, -7px);

  transition:
    opacity 0.2s ease,
    transform 0.2s ease,
    visibility 0.2s ease,
    border-color 0.2s ease,
    box-shadow 0.2s ease;
}

.back-to-top.is-visible {
  opacity: 1;
  visibility: visible;
  pointer-events: auto;
  transform: translate(-50%, 0);
}

.back-to-top:hover,
.back-to-top:focus-visible {
  border-color: #c5d1dc;
  box-shadow: 0 7px 20px rgba(15, 23, 42, 0.16);
}

.back-to-top-icon::before {
  content: "↑";
  display: block;
  font-size: 0.95rem;
  font-weight: 700;
  line-height: 1;
}

@media (max-width: 767px) {
  .back-to-top {
    min-height: 38px;
    padding: 0 14px;
    gap: 6px;
    font-size: 0.84rem;
  }

  .back-to-top-icon::before {
    font-size: 0.9rem;
  }
}

@media (prefers-reduced-motion: reduce) {
  .back-to-top {
    transition: none;
  }
}





/* =========================
   FLOATING WHATSAPP BUTTON
========================= */

.whatsapp-float {
  position: fixed;
  right: 20px;
  bottom: 20px;
  right: calc(20px + env(safe-area-inset-right, 0px));
  bottom: calc(20px + env(safe-area-inset-bottom, 0px));

  width: 52px;
  height: 52px;

  display: inline-flex;
  align-items: center;
  justify-content: center;

  background: #25d366;
  border-radius: 50%;
  box-shadow: 0 6px 18px rgba(15, 23, 42, 0.18);

  z-index: 900;
}

.whatsapp-float img {
  display: block;
  width: 28px;
  height: 28px;
}

.whatsapp-float:hover,
.whatsapp-float:focus-visible {
  background: #20bd5a;
}

@media (max-width: 767px) {
  .whatsapp-float {
    right: 14px;
    bottom: 14px;
    right: calc(14px + env(safe-area-inset-right, 0px));
    bottom: calc(14px + env(safe-area-inset-bottom, 0px));

    width: 48px;
    height: 48px;
  }

  .whatsapp-float img {
    width: 26px;
    height: 26px;
  }
}