/*

	CSS Template

	CONTENTS ----------
	
		1.Reset CSS
		2.Over all styles
		3.Layout
		4.Content
		5.aside styles (side column)
		6.Navigation
		7.ARD Tables
		8.Forms
		9.Site Search results
		
    -------------------

	COLOURS ----------

		Text, table lines, form border #444
		
		Main colour: a, main headings, mark, nav, button #002b64 

		Secondary colour: a:hover, text selection, nav:hover, button border #2e5a90

    -------------------

 */
 
/* 1.Reset CSS
---------------------------------------------------------------*/
html, body, div, span, object, iframe,
h1, h2, h3, h4, h5, h6, p, blockquote, pre,
abbr, address, cite, code,
del, dfn, em, img, ins, kbd, q, samp,
small, strong, sub, sup, var,
b, i,
dl, dt, dd, ol, ul, li,
fieldset, form, label, legend,
table, caption, tbody, tfoot, thead, tr, th, td
 {
  margin:0;
  padding:0;
  border:0;
  outline:0;
  font-size:100%;
  vertical-align:baseline;
  background:transparent;
}                  

blockquote, q { quotes:none; }
blockquote:before, blockquote:after,
q:before, q:after { content:''; content:none; }

a { margin:0; padding:0; font-size:100%; vertical-align:baseline; background:transparent; }

/* tables still need cellspacing="0" in the markup */
table { border-collapse:collapse; border-spacing:0; }
hr { display:block; height:1px; border:0; border-top:1px solid #444; margin:15px 0; padding:0; }
input, select { vertical-align:middle; }

/* always force a scrollbar in non-IE */ 
html { overflow-y: scroll; }



/* 2.Over all styles
---------------------------------------------------------------*/
body {
	font: 12px/18px Arial, Helvetica, sans-serif; /* to add line height of eg 18px use 13px/18px  */
	color: #444;
	background-color:#fff;
	}

H1 { font:bold 24px/26px Arial, Helvetica, sans-serif; color:#002b64;}
H2 { font-size: 18px; font-weight: bold; color: #002b64; }
H3 { font-size: 16px; font-weight: bold;  color: #002b64; }
H4 { font-size: 14px; color: #444; }
H5 { font-size: 14px; color: #444; }
H5 A { text-decoration: none; color: #444; }

a, a:active, a:visited { color: #002b64; text-decoration: underline; }
	A:hover { color: #002b64; text-decoration: none; cursor:pointer; }
	a:hover, a:active { outline: none; }
	A.noline { color: #444; text-decoration: none; }
	A.noline:hover { color: #444; text-decoration: none; }

ul, ol { margin-left: 25px; }
ul { list-style:none; }
ol { list-style-type: decimal; }


.small { font-size: 85%; }
strong, th { font-weight: bold; }

td, td img { vertical-align: top; }

.mark { background-color:#fff; color:#002b64; font-style:italic; font-weight:bold; } /* text you would like to mark */

sub { vertical-align: sub; font-size: smaller; }
sup { vertical-align: super; font-size: smaller; } 

.ie7 img { -ms-interpolation-mode: bicubic; }/* bicubic resizing for non-native sized IMG */

/* Text highlight styles */
::-moz-selection{ background: #2e5a90; color:#fff; text-shadow: none; }
::selection { background:#2e5a90; color:#fff; text-shadow: none; } 
 
/* 
 * Non-semantic helper classes 
 */

/*  image replacement */
.ir { display: block; text-indent: -999em; overflow: hidden; background-repeat: no-repeat; text-align: left; direction: ltr; }

/*  image align left, right */
.right { float:right; margin:0 0 10px 10px; }
.text-right { float:right; margin:0 0 10px 10px; width:350px; }
.left { float:left; margin:0 10px 10px 0; }

/* Hide for both screenreaders and browsers */
.hidden { display: none; visibility: hidden; } 

/* Hide visually and from screenreaders, but maintain layout */
.invisible { visibility: hidden; }

/* clearfix  */
.cf:before, .cf:after { content: "\0020"; display: block; height: 0; overflow:hidden; } 
.cf:after { clear: both; }
/* Fix clearfix IE */
.cf { zoom: 1; }

.main-colour { background-color:#002b64; }
.main-colour h3 { color:#FFFFFF; margin:0; padding:0; }
.main-colour a { color:#FFFFFF; }

strong { color:#002b64; }
.large { font-size:24px; color:#002b64; }
#quote { margin:10px 0 10px 30px; padding:5px 0; }
.quotemarks-left { font-size:54px; color:#002b64; float:left; margin-left:-30px; margin-top:20px; font-style:italic; font-family: Verdana, Arial, Helvetica, sans-serif;}
.quotemarks-right { font-size:54px; color:#002b64; float:right; margin-right:-20px; margin-bottom:40px; padding-bottom:inherit; font-style:italic; font-family: Verdana, Arial, Helvetica, sans-serif; }
#quote .box-container p { margin-bottom:0; }
.centre { text-align:center; }
#main-two-col .list-none { list-style-image:none; }
#contact-info { padding-left:170px; }
#contact-info p { font-size: 14px; font-weight: bold;  color: #002b64; line-height:16px; }
/* 3.Layout
---------------------------------------------------------------*/
/* Skip menu for screen readers to jump the main menu */
.skipmenu { text-align: left; }
.skipmenu a { position: absolute; left: -10000px; width: 1px; height: 1px; overflow: hidden; }
.skipmenu a:focus, .skipmenu a:active { position: static; left: 0; width: auto; height: auto; overflow: visible; text-decoration: underline; }

#container { margin: 0 auto; width:960px;  }

#header { text-align:right; }
#header p { color:#002b64; font-family:"Times New Roman", Times, serif; font-size:16px; margin-bottom:10px; }
	#logo {  }
.jpa-logo { float:left; margin-top:10px; }
	.tel { background-image:url(../images/phone.gif); background-position:left; background-repeat:no-repeat; padding-left:20px; padding-right:10px; }
	.email { background-image:url(../images/email.gif); background-position:left; background-repeat:no-repeat; padding-left:25px; }
#nav, #banner { margin-bottom:10px; }

#bannerImage { float:left; margin-right:10px; width:475px; overflow:hidden; height:218px; }
#bannerImage img { width:475px; height:218px; }
.ie6 #bannerImage { float:left; margin-right:7px; }
.ie6 #bannerText, .ie6 #bannerText {  -webkit-border-radius: 16px;-moz-border-radius: 16px; border-radius: 16px; background-color:#002b64; height:203px; padding-top:15px; width:475px; position:relative; behavior: url(/PIE.htc);  }
#bannerText {  -webkit-border-radius: 16px;-moz-border-radius: 16px; border-radius: 16px; background-color:#002b64; height:218px; width:475px; position:relative; behavior: url(/PIE.htc); display: table-cell; vertical-align: middle; }
#bannerText p { text-align:center; color:#FFFFFF; font-weight:bold; font-size:36px; line-height:normal; }
#primary { float:left; width:150px; margin-right:15px; }
#content #primary p { margin-bottom:5px; }
#main { float:left; width:520px; }
#main-two-col { float:left; width:670px; }
#main p, #main-two-col p { text-align:justify; }
	.inner-column { float:left; width:42%; margin-right:15px; }
	
#secondary { float:right; width:250px; }
	#tips { display:block; list-style:none; margin:0; padding:0; min-height:100px; }
	.social { padding:0; } .social img { padding:0 11px 0 7px; margin-bottom:0px; }
.social-box-container { -webkit-border-radius: 15px;-moz-border-radius: 15px;border-radius: 15px; border: 2px solid #002b64; position:relative; padding:5px 6px 5px 6px; display:block;  text-decoration:none; margin-bottom:5px; behavior: url(/PIE.htc);}
.box-container { -webkit-border-radius: 15px;-moz-border-radius: 15px;border-radius: 15px; border: 2px solid #002b64; position:relative; padding:10px 6px 10px 6px; display:block;  text-decoration:none; margin-bottom:5px; behavior: url(/PIE.htc);}
a.box-container { -webkit-border-radius: 15px;-moz-border-radius: 15px;border-radius: 15px; background-color:#002b64; border: 2px solid #002b64; position:relative; width:144px; padding:3px; display:block; color:#FFFFFF; text-decoration:none; margin-bottom:15px; }
a.box-container:hover { -webkit-border-radius: 15px;-moz-border-radius: 15px;border-radius: 15px; background-color:#1d4575; border: 2px solid #1d4575; position:relative; width:144px; padding:3px; display:block; color:#FFFFFF; text-decoration:none; margin-bottom:15px; }
.box-container img { -webkit-border-top-right-radius: 10px;-moz-border-radius-topright: 10px;border-top-right-radius: 10px;
	-webkit-border-top-left-radius: 10px;-moz-border-radius-topleft: 10px;border-top-left-radius: 10px;
	position:relative; margin-bottom:10px; }
.box-container H3 { margin-bottom:0; }
	
#primary .box-container p { color:#FFFFFF; font-family:"Times New Roman", Times, serif; font-size:18px; text-align:center; }

#footer { }
#footerPrimary { float:left; width:270px; }

#footerSecondary { border-top: 1px solid #c0c0c0; float:right; width:670px; padding-top:15px; text-align:right; }
#footerEnd { margin:0 auto; width:960px; border-top: 1px solid #c0c0c0; padding-bottom:15px; }
#footerEnd p { padding-top:10px; color:#000000; font-family: Arial, Helvetica, sans-serif; font-size:13px; text-align:center; }

/* 4.Content
---------------------------------------------------------------*/

#content, #content p, #content h1, #content h2, #content h3, #content h4, #content h5 { margin-bottom:15px; }
#content ul li:last-child { margin-bottom:15px; }
.ielt9 #content ul, .ielt9 .submenu ul { margin-bottom:15px; }
#content ul li ul li { margin-bottom:0; }
#content table { margin-bottom:15px; }

#main-two-col ul li { list-style-image:url(../images/bullet.gif); }
#content .submenu ul li { list-style-image:none; }
#main-two-col h2, #main-two-col h3, #main-two-col h4, #main-two-col h5 { margin-top:15px; } /* evenly space headings in the ARD content */

#main-two-col .block p { text-align:center;}

/* 5.aside styles (side column)
---------------------------------------------------------------*/






/* 6.Navigation
---------------------------------------------------------------*/


#nav {	
	clear: both;
	display:block;
	height:32px;
	background:#002b64; /* add background (this can be added directly to the #menu */
	position:relative;
	z-index:100;/* this makes sure that the menu appears on top of all elements of the page mainly things like JS banners and flash files */
	}

#menu, #menu ul{
	margin:0;
	padding:0;
	list-style-type:none;
	list-style-position:outside;
	position:relative;
	line-height:32px; /* add line height  DONT USE HEIGHT */
	font-weight:normal;
	}

#menu li { 
	list-style:none;
	float:left; /* float needed */
	position:relative;
	border:0;
	}

	
#menu li:hover { background-color: #2e5a90; } /* keeps the original button highlighted */

#menu a{
	display:block;
	padding:0px 22px; /* set padding will affect padding on all a tags in menu */
	line-height:32px; /* set line height DONT use just height */
	color:#fff;
	text-decoration:none;
	font-size:14px;
	}

#menu a:hover{
	background-color: #2e5a90;
	color:#fff;
	}

#menu ul {
	position:absolute; /* Menu uses position ab to set drop downs so top: needs to be the same height as the menu */
	display:none; /*display none so menu is not visable until user hovers over the li*/
	width:194px; /* Width will need to be updated inline with all the padding on the menus */
	top:32px;
	background-color:transparent;
	}
	
	
	#menu li li.rounded-corner { background: url(/images/drop-bottom.png) no-repeat scroll 0 0 transparent;
    display: block;
    height: 10px;
    width: 194px; }

#menu li ul a{
	width:150px; /* Width will need to be updated inline with all the padding on the menus */
	height:auto;
	float:left;
	border:0;
	border-bottom:1px solid #2e5a90;
	line-height:18px;
	padding:8px 22px;
	background-color:#FFF;
	color:#2e5a90;
	}


#menu ul ul{
	top:auto;
	}	

#menu li ul ul { /* styles for sub drop downs */
	left:184px; /* left needs to be the overall width of the main drop down  */
	margin:0px 0 0 10px;
	width:204px;
	}
#menu li ul ul a { 
	width:160px; /*update width inline with all the overs*/
	}
#menu li:hover ul ul, #menu li:hover ul ul ul, #menu li:hover ul ul ul ul{
	display:none;
	}
#menu li:hover ul, #menu li li:hover ul, #menu li li li:hover ul, #menu li li li li:hover ul{
	display:block;
	}


.submenu { list-style-type:none; margin:0; padding:0; }
.submenu li { margin-bottom:5px;  }
.submenu li a { -webkit-border-radius: 12px;-moz-border-radius: 12px;border-radius: 12px; background-color:#FFFFFF; border: 2px solid #002b64; position:relative; padding:0px 10px 0 85px;  color:#FFFFFF; text-decoration:none; height:50px;  width:155px; behavior: url(/PIE.htc); color:#002b64; font-weight:bold; font-size:16px; display: table-cell; vertical-align: middle;  }
.submenu li a:hover { -webkit-border-radius: 12px;-moz-border-radius: 12px;border-radius: 12px; background-color:#002b64; border: 2px solid #002b64; position:relative; padding:0px 10px 0 85px;  color:#FFFFFF; text-decoration:none; height:50px;  width:155px; behavior: url(/PIE.htc); color:#FFFFFF; font-weight:bold; font-size:16px; display: table-cell; vertical-align: middle; }
.submenu img { vertical-align:middle; padding:0 5px 0 0; }
.left-link { margin:0 5px 10px 5px; width:144px; }

/* menu icons
---------------------------------------------------------------*/
.your-business { background-image:url(../images/v-menu-your-business.png); background-position:left; background-repeat:no-repeat; }
.your-money { background-image:url(../images/v-menu-your-money.png); background-position:left; background-repeat:no-repeat; }
.tax-information { background-image:url(../images/v-menu-tax-information.png); background-position:left; background-repeat:no-repeat; }
.tax-strategies { background-image:url(../images/v-menu-tax-strategies.png); background-position:left; background-repeat:no-repeat; }
.company-search { background-image:url(../images/v-menu-company-search.png); background-position:left; background-repeat:no-repeat; }
.companies-house { background-image:url(../images/v-menu-companies-house.png); background-position:left; background-repeat:no-repeat; }
.hmrc { background-image:url(../images/v-menu-hmrc.png); background-position:left; background-repeat:no-repeat; }

.taxcalendar { background-image:url(../images/taxcalendar.png); background-position:left; background-repeat:no-repeat; }
.calculators { background-image:url(../images/v-menu-calculators.png); background-position:left; background-repeat:no-repeat; }
.hottopics { background-image:url(../images/hottopics.png); background-position:left; background-repeat:no-repeat; }
.newsletters { background-image:url(../images/v-menu-news.png); background-position:left; background-repeat:no-repeat; }
.interactivetools { background-image:url(../images/interactivetools.png); background-position:left; background-repeat:no-repeat; }
.recruitment { background-image:url(../images/recruitment.png); background-position:left; background-repeat:no-repeat; }

.audit { background-image:url(../images/v-menu-audit.png); background-position:left; background-repeat:no-repeat; }
.business-tax { background-image:url(../images/v-menu-business-tax.png); background-position:left; background-repeat:no-repeat; }
.personal-tax { background-image:url(../images/v-menu-personal-tax.png); background-position:left; background-repeat:no-repeat; }
.outsourcing { background-image:url(../images/v-menu-outsourcing.png); background-position:left; background-repeat:no-repeat; }
.payroll { background-image:url(../images/v-menu-payroll.png); background-position:left; background-repeat:no-repeat; }
.strategic { background-image:url(../images/v-menu-strategic.png); background-position:left; background-repeat:no-repeat; }
.international { background-image:url(../images/v-menu-international.png); background-position:left; background-repeat:no-repeat; }
.corporate-finance { background-image:url(../images/v-menu-corporate-finance.png); background-position:left; background-repeat:no-repeat; }
.business-startup { background-image:url(../images/v-menu-business-startup.png); background-position:left; background-repeat:no-repeat; }
.domicile { background-image:url(../images/v-menu-domicile.png); background-position:left; background-repeat:no-repeat; }
.jpa { background-image:url(../images/jpa_logo.gif); background-position:left; background-repeat:no-repeat; }

.owner-managed { background-image:url(../images/v-menu-owner-managed.png); background-position:left; background-repeat:no-repeat; }
.film { background-image:url(../images/v-menu-film.png); background-position:left; background-repeat:no-repeat; }
.high-net { background-image:url(../images/v-menu-high-net.png); background-position:left; background-repeat:no-repeat; }
.media { background-image:url(../images/v-menu-media.png); background-position:left; background-repeat:no-repeat; }
.professional { background-image:url(../images/v-menu-professional.png); background-position:left; background-repeat:no-repeat; }
.property { background-image:url(../images/v-menu-property.png); background-position:left; background-repeat:no-repeat; }
.technology { background-image:url(../images/v-menu-technology.png); background-position:left; background-repeat:no-repeat; }
.trusts { background-image:url(../images/v-menu-trusts.png); background-position:left; background-repeat:no-repeat; }

/* 7.ARD Tables
---------------------------------------------------------------*/

/*table formatting*/
.tablines { background-color: #444; }

#content .tablines table { margin-bottom:0; border-spacing: 1px; border-collapse: separate; } /*resets the padding to 0 on tables inside the tablines*/
 
/*a light colour on the borders of branded tables*/
.tabtitle{  font-weight: bold; color: #fff; background-color: #002b64; padding:5px; }

.tabletitle{ font-weight: bold; color: #fff; background-color: #002b64; padding:5px; }

/*Used if table has an extra heading.*/
.tabhead { font-weight: bold; color: #002b64; background-color: #fff; padding:5px; }

/*dark colour, matching nav bar or other strong colour in the site.*/
.tabbody { font-weight: normal; color: #444; background-color: #fff; padding:5px; }

/*standard text, white background, black text is most common.*/
.tabtotal{ font-weight: bold; color: #444; background-color: #fff; padding:5px; }

/* clientZONE table padding */
#CZDocumentBody td { padding:4px; }


/* 8.Forms (ask us a question, search)
---------------------------------------------------------------*/

/* Form Restet/Fixes */
textarea { overflow: auto; } /* remove scroll bar in IE unless needed */
label, input[type=button], input[type=submit], button { cursor: pointer; }/* hand cursor on clickable input elements */
button, input, select, textarea { margin: 0; }/* webkit browsers add a 2px margin outside the chrome of form elements */  

/* colors for form validity */
input:valid, textarea:valid   {  }
input:invalid, textarea:invalid { 
      border-radius: 1px;
    -moz-box-shadow: 0px 0px 5px red; 
 -webkit-box-shadow: 0px 0px 5px red; 
         box-shadow: 0px 0px 5px red;
}
.ie6 legend, .ie7 legend { margin-left: -7px; }
button {  width: auto; overflow: visible; } /* make buttons play nice in IE */

/* ARD Form styles */

#FirstName, #LastName { width:49%; }
#Business, #Telephone, #emailAddress { width:98%; }
#ValidationCode { width: 100px; }
#Comments { width: 99%; height: 100px; }

.FormButton  { 
	height: 21px;
	color: #fff;
	background-color: #002b64;
	border: solid 0px #2e5a90; }
.FormText {
	background-color: #fff;
	border: solid 1px #444;
	margin-bottom:5px;
	padding:3px; }
.FormTextRequired {
	background-color: #fff;
	border: solid 1px #FF0000;
	margin-bottom:5px;
	padding:3px; }


/* Search Form */
.searchform { padding-bottom:10px; }
.searchbut { 
	font-weight:bold;
	color:#FFFFFF;
	background-color:#616161;
	border:solid 0px #616161;
	 }
.searchbox {
	width:120px;
	color: #444;
	background-color: #fff;
	border:solid 1px #616161;
	padding:0; margin:0 2px 0 0;
	}
	

/* 9.Site Search results
---------------------------------------------------------------*/
.NewsWireResult{ border: #444 1px solid; margin-bottom:15px; padding: 15px; }
.NewsWireResult H3 { margin: 0; }
.DataResult { border: #444 1px solid; margin-bottom:15px; padding: 15px; }
.DataResult H3 { margin: 0; }