/*
Collards stylesheet

Designed and built by Jonathan Brain
http://jonathanbrain.com
*/

/* Reset CSS - thanks, Eric */
/* v1.0 | 20080212 */

html, body, div, span, applet, object, iframe,
h1, h2, h3, h4, h5, h6, p, blockquote, pre,
a, abbr, acronym, address, big, cite, code,
del, dfn, em, font, img, ins, kbd, q, s, samp,
small, strike, strong, sub, sup, tt, var,
b, u, i, center,
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;
}
body {
	line-height: 1;
}
ol, ul {
	list-style: none;
}
blockquote, q {
	quotes: none;
}
blockquote:before, blockquote:after,
q:before, q:after {
	content: '';
	content: none;
}

/* remember to define focus styles! */
:focus {
	outline: 0;
}

/* remember to highlight inserts somehow! */
ins {
	text-decoration: none;
}
del {
	text-decoration: line-through;
}

/* tables still need 'cellspacing="0"' in the markup */
table {
	border-collapse: collapse;
	border-spacing: 0;
}

/* my own reset */

input, textarea {
  margin: 0;
  padding: 0;
  border: 0;
  outline: 0;
  font-size: 100%;
  }

/* end of reset */


/* ====== basics ====== */

body { background-color: #072f4d; color: #4b4b4b; font-family: Arial, Helvetica, sans-serif; font-size: 0.75em; }

h1, h2, h3, h4, h5, h6 { font-weight: normal; line-height: 1.5em; }

p { line-height: 1.5em; margin: 0 0 18px 0; }
  
ul,
ol { margin: 0 0 18px 0; }
  
li,
dt,
dd,
label,
address { line-height: 1.5em; font-style: normal; }

a,
a:link,
a:visited,
a:active { color: #4b4b4b; text-decoration: none; line-height: 1.5em; }
a:hover { color: #558cb2; }

.cleared { clear: both; }
.hidden { display: none; }
.invisible { visibility: hidden; }

input, 
textarea { font-family: Arial, Helvetica, sans-serif; color: #4b4b4b; }
  
  
/* ====== main structures ====== */

#header { width: 100%; height: 165px; background: #fff url(../images/bg_nav.gif) 0 130px repeat-x; float: left; }
#header-content { width: 936px; height: 165px; margin: 0 auto; position: relative; }

#main { width: 100%; background: #fff url(../images/bg_heading.gif) 0 0 repeat-x; float: left; clear: both; border-bottom: #fff solid 24px; }
#main-content { width: 936px; margin: 0 auto; position: relative; min-height: 500px; }

#home { width: 100%; background: #fff url(../images/bg_home.gif) 0 0 repeat-x; float: left; clear: both; border-bottom: #fff solid 24px; }

#footer { width: 100%; background: #072f4d; border-top: 1px solid #fff568; float: left; clear: both; }
#footer-content { width: 936px; margin: 0 auto; position: relative; }


/* ====== header ====== */

#logo a { position: absolute; top: 27px; left: 0; background: transparent url(../images/logo_collards.gif) 0 0 no-repeat; width: 529px; height: 79px; display: block; }
#logo a span { display: none; }
#logo-icaew { position: relative; top: 65px; left: 840px; background: transparent url(../images/logo_icaew.gif) 0 0 no-repeat; width: 96px; height: 38px; display: block; }
#logo-icaew span { display: none; }

#nav { width: 100%; float: left; position: absolute; top: 130px; left: 0; }
#nav li { display: block; float: left; margin: 0 25px 0 0; }
#nav a { display: block; float: left; text-transform: uppercase; color: #52504f; height: 26px; padding: 9px 0 0 0; }
#nav .on a, #nav a:hover { color: #558cb2; }
#nav .on { background: transparent url(../images/nav_pointer.gif) 50% bottom no-repeat; }


/* ====== footer ====== */

#footer { padding: 13px 0 0 0; }
#footer p { font-size: 90%; line-height: 1.65em; }
#footer #authority { float: left; color: #97c0e0; }
#footer #copyright { float: right; color: #97c0e0; width: 296px; }
#footer #website-credit { color: #97c0e0; }
#footer #website-credit:hover { color: #fff; }


/* ====== main ====== */

#main-heading { font-family: Georgia, "Times New Roman", Times, serif; font-size: 250%; color: #fff; line-height: 230%; }
#main-column { width: 616px; float: left; }
#main-column #leader { margin: 28px 0 0 0; padding: 0 0 16px 0; float: left; clear: both; }
#main-column #leader p { width: 456px; float: left; font-size: 120%; line-height: 125%; }
#main-column .subheading-top { width: 456px; float: left; font-family: Georgia, "Times New Roman", Times, serif; font-size: 160%; line-height: 100%; color: #00548e; margin: 25px 0 20px 0; }
#main-column .subheading { width: 456px; float: left; font-family: Georgia, "Times New Roman", Times, serif; font-size: 160%; color: #00548e; margin: 0 0 11px 0; }
.main-column-left { width: 296px; float: left; }
.main-column-right { width: 296px; float: right; }
.main-column-left h2,
.main-column-right h2 { font-family: Georgia, "Times New Roman", Times, serif; font-size: 120%; color: #00548e; line-height: 145%; }
.main-column-left p,
.main-column-right p { margin: 0 0 15px 0; }
.main-column-left li, 
.main-column-right li { margin: 0 0 15px 0; }
.main-column-left li .arrow-link, 
.main-column-right li .arrow-link { background: transparent url(../images/arrow_blue.gif) 5px 0 no-repeat; display: inline-block; width: 5px; height: 9px; padding: 0 0 0 10px; vertical-align: middle; }


/* ====== sidebar ====== */

#sidebar { width: 304px; background: transparent url(../images/bg_sidebar.gif) 0 0 repeat-y; float: right; margin: -52px -4px 0 0; position: relative; }
#sidebar-content { width: 272px; min-height: 59px; padding: 0 16px; background: transparent url(../images/sidebar_upper.gif) 0 0 no-repeat; float: left; position: relative; }
#sidebar-lower { width: 304px; height: 10px; background: transparent url(../images/sidebar_lower.gif) 0 0 no-repeat; float: left; clear: both; }
#sidebar h2 { text-transform: uppercase; color: #fff; border-bottom: 1px solid #90b1ce; padding: 15px 0 1px 0; float: left; clear: both; width: 272px; }
#sidebar ul { margin: 10px 0 9px 0; float: left; clear: both; }
#sidebar li { float: left; clear: both; width: 272px; }
#sidebar li a { color: #fff; background: transparent url(../images/arrow_sidebar.gif) 0 4px no-repeat; padding: 0 0 0 14px; display: block; }
#sidebar li a:hover { color: #fff568; background: transparent url(../images/arrow_sidebar.gif) -285px 4px no-repeat; }
#sidebar li.on a { font-weight: bold; color: #fff568; background: transparent url(../images/arrow_sidebar.gif) -285px 4px no-repeat; }


/* ====== breakout ====== */

.breakout { width: 623px; background: transparent url(../images/bg_breakout.gif) 0 0 repeat-y; float: left; margin: 0 0 4px 0; clear: both; position: relative; }
.breakout-upper { width: 623px; height: 8px; background: transparent url(../images/breakout_upper.gif) 0 0 no-repeat; float: left; position: relative; }
.breakout-lower { width: 623px; height: 10px; background: transparent url(../images/breakout_lower.gif) 0 bottom no-repeat; float: left; position: relative; }


/* ====== about ====== */

#partner-list { float: left; margin: 0 0 0 -4px; }
#partner-list li { float: left; }
#partner-list img { border: 1px solid #e1e1e1; width: 97px; float: left; margin: 2px 13px 2px 11px; }
#partner-list h3 { width: 484px; float: right; margin: 5px 16px 0 0; font-family: Georgia, "Times New Roman", Times, serif; font-size: 120%; color: #00548e; line-height: 145%; }
#partner-list p { width: 484px; float: right; margin: 0 16px 18px 0; }


/* ====== tax ====== */

#tax-data { width: 616px; float: left; }
#tax-data table { width: 100%; float: left; clear: both; margin: 0 0 18px 0; }
#tax-data .cell-one-eighth { width: 12%; }
#tax-data .cell-one-sixth { width: 16%; }
#tax-data .cell-one-quarter { width: 25%; }
#tax-data .cell-one-third { width: 33%; }
#tax-data .cell-one-half { width: 50%; }
#tax-data .cell-three-quarters { width: 75%; }
#tax-data td, #tax-data th { line-height: 1.5em; }
#tax-data th { font-weight: bold; }
#tax-data .small { font-size: 90%; line-height: 1.65em;}
#tax-data h3 { font-weight: bold; font-size: 120%; }
#tax-data h4 { font-weight: bold; font-size: 100%; }
#tax-data ul { float: left; clear: both; width: 100%; }
#tax-data ul li { list-style: disc; margin: 0 0 0 16px; }
#tax-data .left { text-align: left; }
#tax-data .right { text-align: right; }
#tax-data .extra-margin { margin: 0 0 18px 0; }
#tax-data .no-margin { margin: 0 0 0 0; }

.tax-tip { margin: 0 0 16px 0; }
.tax-tip p.tip-header { width: 50px; padding: 0 12px 1px 38px; margin: 0; float: left; font-family: Georgia, "Times New Roman", Times, serif; color: #00548e; background: transparent url(../images/tax_tip.gif) 10px 0 no-repeat; }
.tax-tip p.trap-header { width: 50px; padding: 0 12px 1px 38px; margin: 0; float: left; font-family: Georgia, "Times New Roman", Times, serif; color: #00548e; background: transparent url(../images/tax_trap.gif) 10px 0 no-repeat; }
.tax-tip p.tip-data { width: 494px; padding: 0 0 1px 12px; margin: 0; float: left; border-left: 1px solid #ddd; }


/* ====== faqs ====== */

.question { font-family: Georgia, "Times New Roman", Times, serif; font-size: 120%; color: #00548e; line-height: 145%; margin: 0; clear: both; }
.answer { margin: 0 0 15px 0; }


/* ====== home ====== */

#home-banner { height: 251px; background: transparent url(../images/home_banner.jpg) right 0 no-repeat; margin: 0 0 25px 0; }
#home-banner h2 { font-family: Georgia, "Times New Roman", Times, serif; font-size: 250%; color: #fff; line-height: 220%; width: 456px; padding: 14px 0 0 0; }
#home-banner p { font-size: 120%; color: #fff; line-height: 125%; width: 456px; }
#home-banner a { font-size: 120%; color: #fff; line-height: 100%; margin: -16px 0 0 0; font-weight: bold; display: block; width: 100px; }
#home-banner a #home-banner-link { display: inline-block; background: transparent url(../images/arrow_white.gif) 5px 0 no-repeat; width: 8px; height: 12px; padding: 0 0 0 10px; vertical-align: middle; }
.home-column { width: 296px; float: left; margin: 0 24px 0 0; }
.home-column h3 { width: 296px; float: left; font-family: Georgia, "Times New Roman", Times, serif; font-size: 160%; color: #00548e; margin: 0 0 11px 0; }
.home-column-last { margin: 0; }
#home-button { width: 304px; background: #015087 url(../images/bg_button_home.gif) 0 0 repeat-y; float: right; margin: 0 -4px 0 0; position: relative; }
#home-button-upper { width: 304px; height: 7px; background: transparent url(../images/bg_button_home_upper.gif) 0 0 no-repeat; float: right; position: relative; }
#home-button-body { width: 296px; min-height: 234px; margin: 0 0 0 3px; background: transparent url(../images/bg_button_home_body.gif) 0 0 repeat-x; float: left; position: relative; }
#home-button-lower { width: 304px; height: 11px; background: transparent url(../images/bg_button_home_lower.gif) 0 0 no-repeat; float: left; clear: both; }
#home-button h2 { color: #fff; font-family: Georgia, "Times New Roman", Times, serif; font-size: 150%; line-height: 145%; padding: 2px 12px 6px 12px; background: transparent url(../images/bg_button_home_line.gif) left bottom repeat-x; }
#home-button h2 span { color: #fff568; font-size: 170%; line-height: 145%; margin: -9px 0 0 0; display: block; }
#home-button .telephone { width: 220px; background: transparent url(../images/icon_telephone.gif) 12px 0 no-repeat; min-height: 42px; padding: 0 12px 0 64px; margin: 12px 0 0 0; }
#home-button .telephone .office { color: #a0b6d5; font-family: Arial, Helvetica, sans-serif; font-size: 100%; line-height: 100%; position: relative; }
#home-button .telephone .number { color: #fff; font-family: Georgia, "Times New Roman", Times, serif; font-size: 240%; line-height: 90%; position: relative; }
#home-button .email { width: 220px; background: transparent url(../images/icon_email.gif) 12px 0 no-repeat; min-height: 42px; padding: 0 12px 0 64px; color: #fff; font-family: Georgia, "Times New Roman", Times, serif; font-size: 150%; line-height: 200%; margin: 12px 0 5px 0; display: block; }
#home-button .email span { color: #a0b6d5; }
#home-button .email:hover { color: #fff568; }


/* ====== contact ====== */

#contact-map { clear: both; float: left; width: 100%; }
#contact-column-left { float: left; width: 296px; }
#contact-column-left h2 { font-family: Georgia, "Times New Roman", Times, serif; font-size: 160%; color: #00548e; margin: 0 0 11px 0; }
#contact-column-left .address-postal { margin: 0 0 18px 0; }
#contact-column-left .address-contact { margin: 0 0 9px 0; }
#contact-column-left a span { display: none; }
#button-kingston { width: 216px; height: 35px; background: transparent url(../images/button_kingston.gif) 0 0 repeat-y; display: block; margin: 0 0 9px -4px; position: relative; }
#button-horsham { width: 216px; height: 35px; background: transparent url(../images/button_horsham.gif) 0 0 repeat-y; display: block; margin: 0 0 9px -4px; position: relative; }
#map { width: 602px; height: 505px; float: right; background: transparent url(../images/bg_map.gif) 0 0 no-repeat; padding: 3px 5px 7px 5px; margin: 0 -4px 0 0; position: relative; }
#map iframe { width: 602px; height: 505px; }


/* ====== map info ====== */

#map-info h3 { font-family: Georgia, "Times New Roman", Times, serif; font-size: 160%; color: #00548e; padding: 12px 0 0 0; }


/* ====== news ====== */

#main-column .news-leader { margin: 0 !important; }
#news-date { float: left; clear: both; font-style: italic; display: block; margin: -18px 0 18px 0; }


/* ====== buttons ====== */

.side-button { width: 224px; height: 58px; padding: 15px 12px 0 68px; background: transparent url(../images/bg_side_button.gif) 0 0 no-repeat; display: block; float: right; margin: 6px -4px 0 0; position: relative; clear: right; }
.side-button .title { color: #fff; font-family: Georgia, "Times New Roman", Times, serif; font-size: 150%; line-height: 120%; display: block; position: relative; }
.side-button .description { color: #a0b6d5; font-family: Arial, Helvetica, sans-serif; font-size: 100%; line-height: 100%; display: block; position: relative; }
.side-button:hover .title { color: #fff568; }