/* ============================================================
   Tax Artists — minimal white / blue / red
   ============================================================ */
@import url('https://fonts.googleapis.com/css2?family=Source+Sans+3:wght@400;500;600;700&display=swap');

:root{
  --white:#FFFFFF; --paper:#F7F9FC; --line:#E4E9F0;
  --ink:#1B2A4A; --slate:#5A6675;
  --blue:#1F6FD6; --blue-deep:#1559B0;
  --red:#D0342C; --red-deep:#B02820;
  --sans:'Source Sans 3',-apple-system,BlinkMacSystemFont,'Segoe UI',sans-serif;
  --wrap:1120px; --gutter:clamp(1.25rem,4vw,3rem);
}
*{ box-sizing:border-box; margin:0; padding:0; }
html{ scroll-behavior:smooth; }
body{ font-family:var(--sans); color:var(--ink); background:var(--white); line-height:1.65; font-size:1.0625rem; -webkit-font-smoothing:antialiased; }
.wrap{ max-width:var(--wrap); margin-inline:auto; padding-inline:var(--gutter); }
.rule{ height:1px; background:var(--line); border:0; }
.eyebrow{ font-size:.75rem; font-weight:700; letter-spacing:.14em; text-transform:uppercase; color:var(--blue); display:inline-block; }
h1,h2,h3{ font-weight:700; line-height:1.15; color:var(--ink); letter-spacing:-.01em; }
h1{ font-size:clamp(2.1rem,5vw,3.4rem); }
h2{ font-size:clamp(1.6rem,3.5vw,2.4rem); }
h3{ font-size:1.25rem; font-weight:600; }
p{ color:var(--slate); }
.lead{ font-size:1.18rem; color:var(--slate); line-height:1.7; }
a{ color:var(--blue-deep); text-decoration:none; }
a:hover{ text-decoration:underline; }

.site-header{ position:sticky; top:0; z-index:50; background:rgba(255,255,255,.94); backdrop-filter:saturate(140%) blur(8px); border-bottom:1px solid var(--line); }
.nav{ display:flex; align-items:center; justify-content:space-between; height:80px; }
.brand{ display:flex; align-items:center; }
.brand:hover{ text-decoration:none; }
.brand img{ height:46px; width:auto; display:block; }
.nav-links{ display:flex; gap:2rem; align-items:center; list-style:none; }
.nav-links a{ font-size:.98rem; font-weight:600; color:var(--ink); position:relative; padding-block:.4rem; }
.nav-links a:hover{ text-decoration:none; color:var(--blue); }
.nav-links a.active{ color:var(--blue); }
.nav-links a.active::after{ content:""; position:absolute; left:0; right:0; bottom:-2px; height:2px; background:var(--red); }
.btn{ display:inline-block; font-family:var(--sans); font-weight:600; font-size:.98rem; padding:.7rem 1.5rem; border-radius:6px; background:var(--blue); color:#fff; border:1px solid var(--blue); transition:all .18s ease; }
.btn:hover{ background:var(--blue-deep); border-color:var(--blue-deep); text-decoration:none; }
.btn-ghost{ background:transparent; color:var(--blue); border:1px solid var(--blue); }
.btn-ghost:hover{ background:var(--blue); color:#fff; }
.btn-red{ background:var(--red); border-color:var(--red); }
.btn-red:hover{ background:var(--red-deep); border-color:var(--red-deep); }
.nav-toggle{ display:none; background:none; border:0; cursor:pointer; padding:.5rem; font-size:1.5rem; color:var(--ink); }

.hero{ padding:clamp(3rem,8vw,6rem) 0 clamp(2.5rem,6vw,4.5rem); background:var(--paper); border-bottom:1px solid var(--line); }
.hero-grid{ display:grid; grid-template-columns:1.1fr .9fr; gap:clamp(2rem,5vw,4rem); align-items:center; }
.hero h1{ margin:1rem 0 1.15rem; }
.hero .lead{ max-width:46ch; }
.hero-cta{ display:flex; gap:1rem; margin-top:1.9rem; flex-wrap:wrap; }
.flag-accent{ height:4px; width:64px; background:linear-gradient(90deg,var(--blue) 0 50%,var(--red) 50% 100%); border-radius:2px; }

.info-card{ background:#fff; border:1px solid var(--line); border-radius:10px; padding:1.75rem 2rem; box-shadow:0 18px 40px -30px rgba(27,42,74,.5); }
.info-card .ic-head{ font-weight:700; color:var(--ink); padding-bottom:.9rem; margin-bottom:.4rem; border-bottom:2px solid var(--red); display:inline-block; }
.info-row{ display:flex; gap:.75rem; align-items:flex-start; padding:.7rem 0; border-bottom:1px solid var(--line); font-size:.98rem; color:var(--ink); }
.info-row:last-child{ border-bottom:0; }
.info-row .dot{ color:var(--blue); font-weight:700; }

section{ padding:clamp(3rem,6vw,5rem) 0; }
.section-head{ max-width:60ch; margin-bottom:2.5rem; }
.section-head h2{ margin:.65rem 0 .9rem; }

.band{ background:var(--ink); color:#fff; }
.band .eyebrow{ color:#7FB0EC; }
.trust{ display:grid; grid-template-columns:repeat(2,1fr); gap:2rem; }
.trust .t-item h3{ color:#fff; }
.trust .t-item p{ color:#B8C2D4; margin-top:.35rem; }
.trust .t-item .mk{ display:inline-flex; align-items:center; justify-content:center; width:38px; height:38px; border-radius:8px; background:rgba(127,176,236,.15); color:#7FB0EC; margin-bottom:.75rem; font-weight:700; }

.grid-3{ display:grid; grid-template-columns:repeat(3,1fr); gap:1.25rem; }
.grid-2{ display:grid; grid-template-columns:repeat(2,1fr); gap:1.25rem; }
.card{ background:#fff; border:1px solid var(--line); border-radius:10px; padding:1.6rem 1.75rem; transition:transform .18s ease, box-shadow .18s ease; }
.card:hover{ transform:translateY(-3px); box-shadow:0 18px 36px -28px rgba(27,42,74,.45); }
.card .mk{ display:inline-flex; align-items:center; justify-content:center; width:34px; height:34px; border-radius:8px; background:#EAF1FB; color:var(--blue); font-weight:700; margin-bottom:.75rem; }
.card h3{ margin-bottom:.4rem; }
.card p{ font-size:.98rem; }

.checklist{ list-style:none; display:grid; gap:.85rem; }
.checklist li{ display:flex; gap:.75rem; align-items:flex-start; color:var(--ink); }
.checklist li::before{ content:"✓"; color:var(--red); font-weight:700; flex:none; }

.split{ display:grid; grid-template-columns:1fr 1fr; gap:clamp(2rem,5vw,4rem); align-items:start; }

.cta-band{ background:var(--paper); border-top:1px solid var(--line); border-bottom:1px solid var(--line); }
.cta-inner{ display:flex; align-items:center; justify-content:space-between; gap:2rem; flex-wrap:wrap; }
.cta-inner h2{ max-width:24ch; }

.page-intro{ padding:clamp(2.25rem,5vw,3.75rem) 0 clamp(1.25rem,3vw,2rem); background:var(--paper); border-bottom:1px solid var(--line); }
.page-intro h1{ margin:.7rem 0 .9rem; }
.page-intro .lead{ max-width:54ch; }

.contact-grid{ display:grid; grid-template-columns:.9fr 1.1fr; gap:clamp(2rem,5vw,4rem); align-items:start; }
.contact-detail{ padding:1.1rem 0; border-bottom:1px solid var(--line); }
.contact-detail:first-child{ border-top:1px solid var(--line); }
.contact-detail .cd-label{ font-size:.72rem; letter-spacing:.14em; text-transform:uppercase; color:var(--blue); font-weight:700; }
.contact-detail .cd-value{ font-size:1.1rem; color:var(--ink); margin-top:.25rem; font-weight:600; }

form{ display:grid; gap:1.05rem; }
.field{ display:grid; gap:.4rem; }
.field label{ font-size:.85rem; font-weight:600; color:var(--ink); }
.field input,.field select,.field textarea{ font-family:var(--sans); font-size:1rem; color:var(--ink); padding:.72rem .9rem; border:1px solid var(--line); border-radius:6px; background:#fff; transition:border-color .15s ease, box-shadow .15s ease; }
.field input:focus,.field select:focus,.field textarea:focus{ outline:none; border-color:var(--blue); box-shadow:0 0 0 3px rgba(31,111,214,.15); }
.field textarea{ resize:vertical; min-height:130px; }
.form-note{ font-size:.85rem; color:var(--slate); }

.site-footer{ background:var(--ink); color:#B8C2D4; padding:3.25rem 0 2rem; }
.footer-grid{ display:grid; grid-template-columns:1.5fr 1fr 1fr; gap:2rem; margin-bottom:2.25rem; }
.footer-logo{ background:#fff; border-radius:8px; padding:.6rem .8rem; display:inline-block; }
.footer-logo img{ height:40px; display:block; }
.footer-note{ font-size:.95rem; color:#9AA6BC; max-width:34ch; margin-top:1rem; }
.site-footer h4{ font-size:.78rem; letter-spacing:.14em; text-transform:uppercase; color:#7FB0EC; margin-bottom:1rem; }
.site-footer ul{ list-style:none; display:grid; gap:.55rem; }
.site-footer a{ color:#B8C2D4; font-size:.95rem; }
.site-footer a:hover{ color:#fff; }
.footer-bottom{ display:flex; justify-content:space-between; align-items:center; padding-top:1.6rem; border-top:1px solid #2A3958; font-size:.85rem; color:#7E8AA2; flex-wrap:wrap; gap:1rem; }

@media (max-width:860px){
  .hero-grid,.split,.contact-grid,.trust{ grid-template-columns:1fr; }
  .grid-3,.grid-2{ grid-template-columns:1fr; }
  .footer-grid{ grid-template-columns:1fr; }
  .cta-inner{ flex-direction:column; align-items:flex-start; }
  .nav-toggle{ display:block; }
  .nav-links{ position:absolute; top:80px; left:0; right:0; flex-direction:column; gap:0; align-items:stretch; background:#fff; border-bottom:1px solid var(--line); padding:.5rem var(--gutter) 1.25rem; display:none; }
  .nav-links.open{ display:flex; }
  .nav-links a{ padding:.85rem 0; border-bottom:1px solid var(--line); }
  .nav-links a.active::after{ display:none; }
  .nav-links .btn{ margin-top:1rem; text-align:center; }
}
@media (prefers-reduced-motion:reduce){ *{ scroll-behavior:auto !important; transition:none !important; } }
:focus-visible{ outline:2px solid var(--blue); outline-offset:3px; }