*,*::before,*::after{box-sizing:border-box;margin:0;padding:0}
:root{
  --charcoal:#1E1E1C; --dark:#2E2E2C; --mid:#5C5C5A; --muted:#919190;
  --rule:#E0DED8; --sand:#F4F2EC; --cream:#FAF8F3; --white:#FFFFFF;
  --serif:'Cormorant Garamond',Georgia,serif; --sans:'Montserrat',sans-serif;
}
html{scroll-behavior:smooth}
body{font-family:var(--sans);background:var(--white);color:var(--dark);-webkit-font-smoothing:antialiased;font-size:14px;overflow-x:hidden}

/* ── shared site components ── */
.eyebrow{font-size:10px;font-weight:600;letter-spacing:.22em;text-transform:uppercase;color:var(--muted)}
.eyebrow-light{font-size:10px;font-weight:600;letter-spacing:.22em;text-transform:uppercase;color:rgba(255,255,255,.4)}
.btn-dark,.btn-light,.btn-outline,.btn-ghost{-webkit-appearance:none;appearance:none;font-family:var(--sans);display:inline-flex;align-items:center;justify-content:center;font-size:10px;font-weight:600;letter-spacing:.18em;text-transform:uppercase;padding:15px 30px;text-decoration:none;cursor:pointer;transition:all .2s;line-height:1;border:none}
.btn-dark{background:#242422;color:#FFF;border:1px solid #242422}
.btn-dark:hover{background:#3a3a38;border-color:#3a3a38}
.btn-light{background:#FFF;color:#242422;border:1px solid #FFF}
.btn-light:hover{background:#f0eeea;border-color:#f0eeea}
.btn-outline{background:transparent;color:#FFF;border:1px solid rgba(255,255,255,.4)}
.btn-outline:hover{background:rgba(255,255,255,.1);border-color:#FFF}
.btn-ghost{background:transparent;color:#242422;border:1px solid #E0DED8}
.btn-ghost:hover{background:#242422;border-color:#242422;color:#FFF}

.topbar{background:var(--charcoal);height:36px;display:flex;align-items:center;justify-content:space-between;padding:0 48px}
.topbar-l{font-family:var(--serif);font-style:italic;font-size:13px;color:rgba(255,255,255,.4)}
.topbar-r{display:flex;gap:28px;align-items:center}
.topbar-r a{font-size:11px;font-weight:300;color:rgba(255,255,255,.4);text-decoration:none;letter-spacing:.03em;transition:color .2s}
.topbar-r a:hover{color:rgba(255,255,255,.75)}

.nav{background:var(--white);border-bottom:1px solid var(--rule);height:70px;display:grid;grid-template-columns:auto 1fr auto;align-items:center;padding:0 48px;position:sticky;top:0;z-index:200;gap:32px}
.nav-brand{display:flex;flex-direction:column;gap:3px;text-decoration:none;flex-shrink:0}
.nav-wm{font-family:var(--sans);font-size:20px;font-weight:700;letter-spacing:.18em;color:var(--charcoal);line-height:1}
.nav-sub{font-size:7px;font-weight:400;letter-spacing:.14em;text-transform:uppercase;color:var(--muted)}
.nav-links{display:flex;gap:20px;list-style:none;justify-content:center}
.nav-links a{font-size:11px;font-weight:500;letter-spacing:.08em;text-transform:uppercase;text-decoration:none;color:var(--mid);padding-bottom:2px;border-bottom:1.5px solid transparent;transition:all .2s;white-space:nowrap}
.nav-links a:hover,.nav-links a.active{color:var(--charcoal);border-bottom-color:var(--charcoal)}
.nav-cta{font-family:var(--sans);font-size:10px;font-weight:600;letter-spacing:.12em;text-transform:uppercase;border:1px solid var(--charcoal);padding:9px 18px;background:none;color:var(--charcoal);transition:all .2s;white-space:nowrap;text-decoration:none;display:inline-flex;align-items:center}
.nav-cta:hover{background:var(--charcoal);color:var(--white)}

/* ═══ ARTICLE COMPONENTS ═══ */

.breadcrumb{max-width:780px;margin:0 auto;padding:34px 24px 0;font-size:10px;font-weight:500;letter-spacing:.14em;text-transform:uppercase;color:var(--muted)}
.breadcrumb a{color:var(--muted);text-decoration:none;transition:color .2s}
.breadcrumb a:hover{color:var(--charcoal)}
.breadcrumb span{margin:0 8px;color:var(--rule)}

.art-head{max-width:780px;margin:0 auto;padding:26px 24px 0}
.art-kicker{margin-bottom:18px}
.art-h1{font-family:var(--serif);font-size:46px;font-weight:300;color:var(--charcoal);line-height:1.16;margin-bottom:24px}
.art-h1 em{font-style:italic}
.art-meta{display:flex;flex-wrap:wrap;gap:0;border-top:1px solid var(--rule);border-bottom:1px solid var(--rule);padding:0}
.art-meta-item{padding:14px 22px 14px 0;margin-right:22px;border-right:1px solid var(--rule)}
.art-meta-item:last-child{border-right:none;margin-right:0;padding-right:0}
.art-meta-k{font-size:9px;font-weight:600;letter-spacing:.16em;text-transform:uppercase;color:var(--muted);margin-bottom:5px}
.art-meta-v{font-size:12px;font-weight:400;color:var(--mid);line-height:1.4}

/* hero image */
.art-hero{max-width:1180px;margin:40px auto 0;padding:0 24px}
.art-hero img{width:100%;height:auto;display:block}

figure{margin:44px 0}
figure img{display:block;width:100%;height:auto}
figure.figure-crop-mark{overflow:hidden}
figure.figure-crop-mark img{transform:scale(1.06);transform-origin:center}
/* portrait assets are constrained and centred so they don't dominate the column */
figure.fig-portrait{max-width:560px;margin:44px auto}
figcaption{font-size:11.5px;font-weight:300;color:var(--muted);line-height:1.7;margin-top:12px;font-style:italic}
.art-hero figure{margin:40px 0 0}
.art-hero figure.fig-portrait{max-width:600px;margin:40px auto 0}

/* body */
.art-body{max-width:780px;margin:0 auto;padding:48px 24px 0}
.art-body p{font-size:16px;font-weight:300;line-height:1.85;color:var(--dark);margin-bottom:22px}
.art-body p strong{font-weight:500;color:var(--charcoal)}
.art-body p em{font-style:italic}
.art-body h2{font-family:var(--serif);font-size:32px;font-weight:400;color:var(--charcoal);line-height:1.28;margin:52px 0 20px;scroll-margin-top:90px}
.art-body h2 em{font-style:italic}
.art-body h2 .qn{display:block;font-family:var(--sans);font-size:10px;font-weight:600;letter-spacing:.2em;text-transform:uppercase;color:var(--muted);margin-bottom:10px}
.art-body ul{list-style:none;margin:0 0 24px}
.art-body li{font-size:16px;font-weight:300;line-height:1.8;color:var(--dark);padding:11px 0 11px 26px;border-bottom:1px solid var(--rule);position:relative}
.art-body li:first-child{border-top:1px solid var(--rule)}
.art-body li::before{content:'—';position:absolute;left:0;color:var(--muted)}
.art-body li strong{font-weight:500;color:var(--charcoal)}
.art-body a{color:var(--charcoal);text-decoration:underline;text-underline-offset:3px;text-decoration-thickness:1px;text-decoration-color:var(--rule);transition:text-decoration-color .2s}
.art-body a:hover{text-decoration-color:var(--charcoal)}

/* direct answer box */
.answer{background:var(--sand);border-left:2px solid var(--charcoal);padding:30px 34px;margin:0 0 40px}
.art-body .answer-k{font-size:9px;font-weight:600;letter-spacing:.2em;text-transform:uppercase;color:var(--muted);margin-bottom:14px}
.art-body .answer p{font-size:15.5px;font-weight:400;line-height:1.8;color:var(--charcoal);margin-bottom:0}
.art-body .answer p strong{font-weight:600}

/* pull quote */
/* NOTE: these are scoped under .art-body because .art-body p (specificity 0-1-1)
   would otherwise override a bare class selector (0-1-0) and force dark body colour. */
.art-body .pull{font-family:var(--serif);font-size:26px;font-weight:300;font-style:italic;color:var(--charcoal);line-height:1.45;border-top:1px solid var(--rule);border-bottom:1px solid var(--rule);padding:32px 0;margin:44px 0}

/* the money figure callout */
.figure-hi{background:var(--charcoal);padding:34px 36px;margin:36px 0}
.art-body .figure-hi-n{font-family:var(--serif);font-size:42px;font-weight:300;color:#FFFFFF;line-height:1.1;margin-bottom:12px}
.art-body .figure-hi-b{font-size:15px;font-weight:300;color:rgba(255,255,255,.78);line-height:1.8;margin:0}

/* inline CTA */
.cta-inline{background:var(--sand);border:1px solid var(--rule);padding:30px 34px;margin:44px 0}
.art-body .cta-inline p{font-size:14.5px;font-weight:300;color:var(--mid);line-height:1.8;margin-bottom:18px}
.art-body .cta-inline p strong{color:var(--charcoal);font-weight:500}

/* end CTA band */
.cta-band{background:var(--charcoal);padding:64px 48px;margin-top:64px}
.cta-band-inner{max-width:780px;margin:0 auto}
.cta-band h2{font-family:var(--serif);font-size:32px;font-weight:300;color:var(--white);line-height:1.28;margin:14px 0 18px}
.cta-band h2 em{font-style:italic}
.cta-band p{font-size:14.5px;font-weight:300;color:rgba(255,255,255,.6);line-height:1.85;margin-bottom:16px}
.cta-band p strong{color:rgba(255,255,255,.9);font-weight:500}
.cta-band-btns{display:flex;gap:12px;flex-wrap:wrap;margin-top:26px}

/* related */
.related{max-width:1180px;margin:0 auto;padding:72px 24px}
.related-hd{margin-bottom:32px}
.related-hd h2{font-family:var(--serif);font-size:30px;font-weight:300;color:var(--charcoal);margin-top:14px}
.related-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:2px;background:var(--rule);border:1px solid var(--rule)}
.related-c{background:var(--white);padding:28px 26px;text-decoration:none;display:block;transition:background .2s}
.related-c:hover{background:var(--cream)}
.related-k{font-size:9px;font-weight:600;letter-spacing:.18em;text-transform:uppercase;color:var(--muted);margin-bottom:12px}
.related-t{font-family:var(--serif);font-size:19px;font-weight:400;color:var(--charcoal);line-height:1.35}

/* disclaimer */
.disclaimer{max-width:780px;margin:0 auto;padding:0 24px 64px}
.disclaimer p{font-size:11.5px;font-weight:300;color:var(--muted);line-height:1.8;border-top:1px solid var(--rule);padding-top:22px}

footer{background:var(--charcoal)}
.footer-top{display:grid;grid-template-columns:260px 1fr 1fr 1fr;gap:56px;padding:60px 48px;border-bottom:1px solid rgba(255,255,255,.07)}
.fwm{font-family:var(--sans);font-size:18px;font-weight:700;letter-spacing:.22em;color:var(--white);margin-bottom:6px}
.ftag{font-family:var(--serif);font-size:14px;font-style:italic;color:rgba(255,255,255,.28);margin-bottom:24px}
.fcontact a,.fcontact p{display:block;font-size:12px;font-weight:300;color:rgba(255,255,255,.38);text-decoration:none;line-height:2.3}
.fcontact a:hover{color:rgba(255,255,255,.72)}
.fcol-title{font-size:9px;font-weight:600;letter-spacing:.22em;text-transform:uppercase;color:rgba(255,255,255,.18);margin-bottom:18px}
.flink{display:block;font-size:12px;font-weight:300;color:rgba(255,255,255,.38);text-decoration:none;line-height:2.3}
.flink:hover{color:rgba(255,255,255,.72)}
.footer-base{display:flex;justify-content:space-between;padding:18px 48px;font-size:11px;font-weight:300;color:rgba(255,255,255,.18);gap:20px;flex-wrap:wrap}
.footer-base a{color:rgba(255,255,255,.38);text-decoration:none}

@media(max-width:1080px){
  .related-grid{grid-template-columns:1fr}
  .footer-top{grid-template-columns:1fr 1fr;gap:36px}
}
@media(max-width:760px){
  .topbar{display:none}
  .nav{padding:0 20px;gap:14px}.nav-links{display:none}
  .breadcrumb,.art-head,.art-body,.disclaimer{padding-left:20px;padding-right:20px}
  .art-hero,.related{padding-left:20px;padding-right:20px}
  .art-h1{font-size:31px}
  .art-body p,.art-body li{font-size:15.5px}
  .art-body h2{font-size:26px;margin-top:42px}
  .art-meta{flex-direction:column}
  .art-meta-item{border-right:none;border-bottom:1px solid var(--rule);padding:12px 0;margin-right:0;width:100%}
  .art-meta-item:last-child{border-bottom:none}
  .answer,.cta-inline{padding:24px 22px}
  .art-body .pull{font-size:21px}
  .figure-hi{padding:26px 24px}
  .art-body .figure-hi-n{font-size:33px}
  .cta-band{padding:48px 20px}
  .cta-band h2{font-size:26px}
  figure.fig-portrait{max-width:100%}
  .footer-top{grid-template-columns:1fr;padding:40px 20px}
  .footer-base{padding-left:20px;padding-right:20px}
}

/* ═══ SEQUENCE DIAGRAM (JUN-2) ═══ */
.seq{margin:44px 0}
.seq-block{border:1px solid var(--rule);margin-bottom:2px}
.seq-block.bad{background:var(--white)}
.seq-block.good{background:var(--cream)}
.seq-hd{padding:16px 24px;border-bottom:1px solid var(--rule);display:flex;align-items:baseline;gap:12px;flex-wrap:wrap}
.seq-hd-k{font-size:9px;font-weight:600;letter-spacing:.18em;text-transform:uppercase;color:var(--muted)}
.seq-hd-t{font-family:var(--serif);font-size:19px;font-weight:400;color:var(--charcoal);line-height:1.3}
.seq-block.good .seq-hd{background:var(--charcoal);border-bottom-color:var(--charcoal)}
.seq-block.good .seq-hd-k{color:rgba(255,255,255,.4)}
.seq-block.good .seq-hd-t{color:var(--white)}
.seq-row{display:grid;grid-template-columns:repeat(4,1fr)}
.seq-step{padding:22px 20px;border-right:1px solid var(--rule);position:relative}
.seq-step:last-child{border-right:none}
/* scoped under .art-body — see the specificity note in the developer block */
.art-body .seq-n{font-family:var(--serif);font-size:26px;font-weight:300;color:var(--rule);line-height:1;margin:0 0 10px}
.art-body .seq-block.good .seq-n{color:var(--muted)}
.art-body .seq-t{font-size:12px;font-weight:600;letter-spacing:.05em;color:var(--charcoal);line-height:1.5;margin:0 0 8px}
.art-body .seq-b{font-size:12.5px;font-weight:300;color:var(--mid);line-height:1.65;margin:0}
.art-body .seq-flag{font-size:11px;font-weight:500;color:#8B2E2E;line-height:1.5;margin-top:10px;display:block}
.art-body .seq-note{font-size:12.5px;font-weight:300;color:var(--mid);line-height:1.7;padding:16px 24px;border-top:1px solid var(--rule);font-style:italic;margin:0}
@media(max-width:760px){
  .seq-row{grid-template-columns:1fr}
  .seq-step{border-right:none;border-bottom:1px solid var(--rule)}
  .seq-step:last-child{border-bottom:none}
  .art-body .seq-hd-t{font-size:17px}
}

/* ═══ NUMBERED CHECK STEPS (JUN-3) ═══ */
.art-body .steps{counter-reset:stp;list-style:none;margin:26px 0 30px;border-top:1px solid var(--rule)}
.art-body .steps li{counter-increment:stp;position:relative;padding:18px 0 18px 52px;border-bottom:1px solid var(--rule);font-size:16px;font-weight:300;line-height:1.8;color:var(--dark)}
.art-body .steps li::before{content:counter(stp,decimal-leading-zero);position:absolute;left:0;top:18px;font-family:var(--serif);font-size:20px;font-weight:300;color:var(--muted);line-height:1.5}
.art-body .steps li strong{font-weight:500;color:var(--charcoal)}

/* ═══ RED FLAG LIST (JUN-3) ═══ */
.art-body .flags{list-style:none;margin:26px 0 30px;border-top:1px solid var(--rule)}
.art-body .flags li{padding:16px 0 16px 26px;border-bottom:1px solid var(--rule);font-size:15.5px;font-weight:300;line-height:1.75;color:var(--mid);position:relative}
.art-body .flags li::before{content:'';position:absolute;left:0;top:24px;width:9px;height:1px;background:#8B2E2E}
.art-body .flags li strong{font-weight:500;color:var(--charcoal);display:block;margin-bottom:3px}

/* ═══ COST BREAKDOWN BAR (JUN-4) ═══ */
.costbar{border:1px solid var(--rule);background:var(--white);margin:0}
.costbar-hd{padding:22px 26px 20px;border-bottom:1px solid var(--rule)}
.costbar-k{font-size:9px;font-weight:600;letter-spacing:.2em;text-transform:uppercase;color:var(--muted);margin-bottom:10px}
.costbar-t{font-family:var(--serif);font-size:25px;font-weight:400;color:var(--charcoal);line-height:1.3}
.costbar-body{padding:30px 26px 26px}
.costbar-bar{display:flex;height:66px;margin-bottom:4px}
.cb-seg{display:flex;align-items:center;justify-content:center;position:relative;border-right:1px solid var(--white)}
.cb-seg:last-child{border-right:none}
.cb-seg span{font-size:9.5px;font-weight:600;letter-spacing:.08em;text-transform:uppercase;text-align:center;line-height:1.35;padding:0 6px}
.cb-tax{background:var(--sand);flex:0 0 46%}
.cb-tax span{color:var(--mid)}
.cb-reg{background:#EDEAE2;flex:0 0 11%}
.cb-reg span{color:var(--mid)}
.cb-app{background:#E5E1D8;flex:0 0 9%}
.cb-app span{color:var(--mid)}
.cb-cert{background:#DDD9CF;flex:0 0 7%}
.cb-cert span{color:var(--mid)}
.cb-hon{background:var(--charcoal);flex:0 0 22%}
.cb-hon span{color:#FFFFFF}
.cb-iva{background:#4A4A47;flex:0 0 5%}
.cb-iva span{color:rgba(255,255,255,.85);font-size:8.5px}
.costbar-braces{display:flex;margin-bottom:14px}
.cb-brace{position:relative;padding-top:9px}
.cb-brace::before{content:'';position:absolute;top:0;left:0;right:0;height:1px;background:var(--rule)}
.cb-brace.left{flex:0 0 73%;padding-right:12px}
.cb-brace.right{flex:0 0 27%;padding-left:12px}
.cb-brace p{font-size:11px;font-weight:500;letter-spacing:.03em;line-height:1.5;margin:0}
.cb-brace.left p{color:var(--mid)}
.cb-brace.right p{color:var(--charcoal)}
.cb-brace small{display:block;font-size:10.5px;font-weight:300;color:var(--muted);line-height:1.5;margin-top:4px;letter-spacing:0}
.costbar-note{font-size:11px;font-weight:300;color:var(--muted);line-height:1.6;font-style:italic;border-top:1px solid var(--rule);padding-top:14px;margin:0}
@media(max-width:760px){
  .costbar-bar{height:auto;flex-direction:column}
  .cb-seg{flex:none !important;height:44px;border-right:none;border-bottom:1px solid var(--white)}
  .costbar-braces{flex-direction:column;gap:14px}
  .cb-brace.left,.cb-brace.right{flex:none;padding:9px 0 0}
  .costbar-t{font-size:21px}
}

/* ═══ IVA CORRECT / INCORRECT COMPARISON (JUN-4) ═══ */
.art-body .iva{display:grid;grid-template-columns:1fr 1fr;gap:2px;background:var(--rule);border:1px solid var(--rule);margin:30px 0}
.art-body .iva-c{background:var(--white);padding:24px 26px}
.art-body .iva-c.wrong{background:var(--cream)}
.art-body .iva-k{font-size:9px;font-weight:600;letter-spacing:.18em;text-transform:uppercase;margin:0 0 12px}
.art-body .iva-c.right .iva-k{color:var(--muted)}
.art-body .iva-c.wrong .iva-k{color:#8B2E2E}
.art-body .iva-n{font-family:var(--serif);font-size:30px;font-weight:300;color:var(--charcoal);line-height:1.1;margin:0 0 8px}
.art-body .iva-b{font-size:12.5px;font-weight:300;color:var(--mid);line-height:1.65;margin:0}
@media(max-width:760px){.art-body .iva{grid-template-columns:1fr}}

    /* ---- Tablet nav fix: .nav-links only hides at 760px, so 761-900px overflows.
       Inherited from the template; present in the June files as delivered. ---- */
    @media(max-width:900px){
      .nav-links{display:none}
      .nav-cta{margin-left:auto}
    }
    /* ---- Article tables. Scoped under .art-body so they beat .art-body p (0-1-1). ---- */
    .art-body .dtable{border:1px solid var(--rule);margin:30px 0 8px}
    .art-body .drow{border-bottom:1px solid var(--rule)}
    .art-body .drow:last-child{border-bottom:none}
    .art-body .drow>div{padding:15px 17px;font-size:14px;line-height:1.62;color:var(--mid)}
    .art-body .dhead>div{font-size:9px;letter-spacing:.16em;text-transform:uppercase;
      color:var(--muted);font-weight:600;background:var(--sand)}
    .art-body .drow strong{color:var(--charcoal);font-weight:600}
    .art-body .dshade{background:var(--sand)}
    .art-body .d2{display:grid;grid-template-columns:1.4fr 1fr}
    .art-body .d3{display:grid;grid-template-columns:1fr 1fr 1.6fr}
    @media(max-width:760px){
      .art-body .d2,.art-body .d3{grid-template-columns:1fr}
      .art-body .dhead{display:none}
      .art-body .drow{padding:8px 0}
      .art-body .drow>div{padding:5px 16px}
      .art-body .drow>div:first-child{padding-top:12px;font-weight:600;color:var(--charcoal)}
      .art-body .drow>div:last-child{padding-bottom:12px}
    }
    /* ---- Tax worked example ---- */
    .art-body .taxbox{background:var(--charcoal);padding:30px 28px;margin:32px 0 8px}
    .art-body .taxk{font-size:9px;letter-spacing:.18em;text-transform:uppercase;
      color:rgba(255,255,255,.42);font-weight:600;margin:0 0 18px}
    .art-body .taxrow{display:grid;grid-template-columns:1fr auto;gap:20px;padding:11px 0;
      border-bottom:1px solid rgba(255,255,255,.12);font-size:14px;font-weight:300;
      color:rgba(255,255,255,.82);line-height:1.6;margin:0}
    .art-body .taxrow:last-child{border-bottom:none;padding-bottom:0}
    .art-body .taxrow b{color:#fff;font-weight:600;white-space:nowrap}
    .art-body .taxout{font-family:var(--serif);font-size:22px;color:#fff;line-height:1.4;
      margin:22px 0 0;padding-top:20px;border-top:1px solid rgba(255,255,255,.3)}
    @media(max-width:600px){
      .art-body .taxrow{grid-template-columns:1fr;gap:3px}
      .art-body .taxout{font-size:18px}
    }