/* insolvencyanswer.com — premium corporate-finance design system
   Adapted from the PEMF UK system. Palette re-tuned: deep navy ink + confident corporate blue.
   Scope: basic informational answers sourced from HMRC / GOV.UK / Tier-1 sources only. */

*,*:before,*:after{box-sizing:border-box;margin:0;padding:0}

:root{
  --ink:#0a1626;          /* deep navy */
  --ink-soft:#3a4658;
  --ink-mute:#697587;
  --bg:#ffffff;
  --bg-soft:#f5f8fc;
  --line:#e3e9f1;
  --accent:#13539e;        /* confident corporate blue */
  --accent-deep:#0c3a73;
  --accent-soft:#e9f1fb;
  --gold:#b8893b;          /* restrained premium accent for trust marks */
  --gold-soft:#f7f0e2;
  --pos:#1d7a52;           /* positive/recovery green */
  --radius:8px;
  --serif:"Fraunces",Georgia,serif;
  --sans:"Inter",-apple-system,BlinkMacSystemFont,sans-serif;
}

html{scroll-behavior:smooth;-webkit-text-size-adjust:100%}
body{font-family:var(--sans);background:var(--bg);color:var(--ink);line-height:1.65;font-size:17px;-webkit-font-smoothing:antialiased;text-rendering:optimizeLegibility}
a{color:var(--accent);text-decoration:underline;text-underline-offset:3px;text-decoration-thickness:1px}
a:hover{text-decoration-thickness:2px}
a.plain{color:inherit;text-decoration:none}
img{max-width:100%;height:auto;display:block}

/* ───────────── NAV ───────────── */
.nav{position:sticky;top:0;z-index:50;background:#ffffffeb;backdrop-filter:blur(10px);border-bottom:1px solid var(--line)}
.nav-inner{max-width:1140px;margin:0 auto;display:flex;align-items:center;justify-content:space-between;padding:14px 24px}
.nav .logo{display:flex;align-items:center;gap:11px;font-weight:700;font-size:18px;letter-spacing:-.3px;color:var(--ink)}
.nav .logo .mark{width:30px;height:30px;border-radius:8px;background:linear-gradient(135deg,var(--accent) 0%,var(--accent-deep) 100%);display:grid;place-items:center;color:#fff;font-weight:800;font-size:14px;font-family:var(--serif)}
.nav .links{display:flex;gap:24px;align-items:center;font-size:14px}
.nav .links a{color:var(--ink-soft);text-decoration:none;font-weight:500}
.nav .links a:hover{color:var(--accent)}
.nav .links a.cta{color:#fff !important;font-weight:600;padding:10px 18px;border-radius:999px;background:var(--ink)}
.nav .links a.cta:hover{background:var(--accent-deep)}
@media(max-width:760px){.nav .links a:not(.cta){display:none}}

/* ───────────── HERO ───────────── */
.hero{position:relative;width:100%;height:64vh;min-height:460px;max-height:700px;overflow:hidden;background:#0a1626 linear-gradient(135deg,#0a1626 0%,#13294a 60%,#0c3a73 100%)}
.hero img{position:absolute;inset:0;width:100%;height:100%;object-fit:cover;object-position:center;filter:brightness(.62) contrast(1.05) saturate(1.02)}
.hero:after{content:"";position:absolute;inset:0;background:linear-gradient(180deg,#0a162673,#0a16264d 30%,#0a1626f5),linear-gradient(100deg,#0a1626f0 0%,#0a1626c2 34%,#0a162652 60%,#0a162614 100%)}
.hero-inner{position:relative;z-index:2;max-width:1140px;margin:0 auto;height:100%;padding:64px 24px 56px;display:flex;flex-direction:column;justify-content:flex-end;color:#fff}
.hero h1,.hero .sub,.hero .eyebrow,.hero .meta,.hero-cta{max-width:640px}
.eyebrow{font-size:11px;letter-spacing:3px;text-transform:uppercase;color:#ffffffe0;margin-bottom:18px;font-weight:600;display:flex;align-items:center;gap:10px}
.eyebrow .dot{display:inline-block;width:6px;height:6px;background:var(--gold);border-radius:50%}
.hero h1{font-family:var(--serif);font-weight:500;font-size:clamp(34px,5vw,62px);line-height:1.04;letter-spacing:-1.5px;max-width:940px}
.hero .sub{margin-top:22px;font-size:clamp(16px,1.6vw,20px);max-width:720px;opacity:.94;font-weight:400;line-height:1.55}
.hero .meta{margin-top:26px;font-size:12px;letter-spacing:1.3px;text-transform:uppercase;opacity:.72;display:flex;gap:18px;flex-wrap:wrap}
.hero .meta b{color:var(--gold);font-weight:600}

/* hero CTA row (home/landing) */
.hero-cta{margin-top:30px;display:flex;gap:12px;flex-wrap:wrap}
.hero-cta a{display:inline-block;padding:14px 26px;border-radius:999px;font-weight:600;text-decoration:none;font-size:15px}
.hero-cta a.primary{background:var(--accent);color:#fff}
.hero-cta a.primary:hover{background:#1a63b8}
.hero-cta a.secondary{background:#ffffff14;color:#fff;border:1px solid #ffffff4d;backdrop-filter:blur(4px)}
.hero-cta a.secondary:hover{background:#ffffff24}

/* ───────────── TRUST BAR ───────────── */
.trustbar{background:var(--ink);color:#fff;border-bottom:1px solid #ffffff14}
.trustbar .inner{max-width:1140px;margin:0 auto;padding:16px 24px;display:flex;gap:30px;align-items:center;justify-content:center;flex-wrap:wrap;font-size:13px;letter-spacing:.3px;color:#ffffffcc}
.trustbar .inner span{display:flex;align-items:center;gap:8px}
.trustbar .inner svg{flex:0 0 auto}
.trustbar b{color:#fff;font-weight:600}

/* ───────────── REVIEWER / E-E-A-T BYLINE (YMYL trust, NOT a warning) ───────────── */
.reviewer{max-width:760px;margin:34px auto 0;padding:18px 22px;background:var(--bg-soft);border:1px solid var(--line);border-radius:var(--radius);display:flex;gap:16px;align-items:center;font-size:14px;color:var(--ink-soft)}
.reviewer .avatar{flex:0 0 auto;width:46px;height:46px;border-radius:50%;background:linear-gradient(135deg,var(--accent),var(--accent-deep));display:grid;place-items:center;color:#fff;font-weight:700;font-family:var(--serif);font-size:18px}
.reviewer .who b{color:var(--ink);font-weight:600}
.reviewer .who .role{color:var(--ink-mute);font-size:13px}
.reviewer .badge{margin-left:auto;font-size:11px;font-weight:600;letter-spacing:.5px;text-transform:uppercase;color:var(--pos);background:#e6f3ec;padding:5px 11px;border-radius:999px;white-space:nowrap}

/* ───────────── MAIN ───────────── */
main{max-width:760px;margin:0 auto;padding:50px 24px 40px}
.answer-card{background:var(--bg-soft);border:1px solid var(--line);border-left:4px solid var(--accent);padding:28px 32px;margin:0 0 40px;border-radius:var(--radius)}
.answer-card h2{font-size:11px;letter-spacing:2.5px;text-transform:uppercase;color:var(--accent);margin-bottom:14px;font-weight:700;font-family:var(--sans)}
.answer-card h2:before{display:none!important}
.answer-card p{font-size:17px;line-height:1.62;color:var(--ink)}
.answer-card p strong{color:var(--ink);font-weight:700}

.quickfacts{background:#fff;border:1px solid var(--line);border-radius:var(--radius);padding:24px 28px;margin:30px 0;box-shadow:0 1px 0 #0a16260a}
.quickfacts h3{font-size:11px;letter-spacing:2px;text-transform:uppercase;color:var(--accent);margin-bottom:14px;font-family:var(--sans)}
.quickfacts ul{list-style:none;padding:0}
.quickfacts li{padding:8px 0;font-size:15px;color:var(--ink-soft);border-bottom:1px solid var(--line);display:flex;justify-content:space-between;gap:16px}
.quickfacts li:last-child{border-bottom:none}
.quickfacts li strong{color:var(--ink);text-align:right}

h2,h3,h4{font-family:var(--serif);color:var(--ink)}
h2{font-size:clamp(26px,3.4vw,34px);font-weight:600;margin:56px 0 18px;line-height:1.2;letter-spacing:-.6px;padding-top:8px}
h2:before{content:"";display:block;width:36px;height:3px;background:var(--accent);margin-bottom:22px}
h3{font-size:22px;font-weight:600;margin:36px 0 12px;line-height:1.3}
h4{font-size:18px;font-weight:700;margin:28px 0 10px;font-family:var(--sans);letter-spacing:-.2px}
main p{margin:0 0 18px;color:var(--ink-soft);font-size:17px}
main p strong{color:var(--ink);font-weight:600}
main ul,main ol{margin:0 0 24px;padding-left:22px}
main li{margin-bottom:10px;color:var(--ink-soft);line-height:1.6}
main li strong{color:var(--ink)}

blockquote{background:var(--accent-soft);border-left:3px solid var(--accent);padding:22px 28px;margin:28px 0;border-radius:4px}
blockquote p{margin:0 0 8px;color:var(--ink);font-size:16px}
blockquote p:last-child{margin-bottom:0}
blockquote strong{color:var(--accent)}
hr{border:none;border-top:1px solid var(--line);margin:50px 0}

.table-wrap{overflow-x:auto;margin:24px 0;border:1px solid var(--line);border-radius:var(--radius)}
table{width:100%;border-collapse:collapse;font-size:15px}
th,td{padding:14px 18px;text-align:left;border-bottom:1px solid var(--line);vertical-align:top}
th{background:var(--bg-soft);font-weight:700;color:var(--ink);font-size:12px;letter-spacing:.4px;text-transform:uppercase}
tbody tr:last-child td{border-bottom:none}

.cite{font-size:14px;color:var(--ink-mute)}
.callout{display:flex;gap:14px;padding:18px 22px;border-radius:var(--radius);background:var(--gold-soft);border:1px solid #e8d9b8;margin:26px 0;font-size:15px;color:var(--ink-soft)}
.callout svg{flex:0 0 auto;margin-top:2px}
.callout b{color:var(--ink)}

/* ───────────── CTA BLOCK ───────────── */
.cta-band{margin:56px 0 0;padding:44px 36px;background:linear-gradient(135deg,var(--ink) 0%,#16294a 100%);color:#fff;border-radius:14px;text-align:center;position:relative;overflow:hidden}
.cta-band:before{content:"";position:absolute;top:-40%;right:-10%;width:340px;height:340px;background:radial-gradient(circle,#13539e55,transparent 70%);pointer-events:none}
.cta-band h2{color:#fff;margin:0 0 10px;padding:0;font-family:var(--serif);font-size:30px;position:relative}
.cta-band h2:before{display:none}
.cta-band p{color:#ffffffd1;font-size:17px;margin-bottom:24px;position:relative;max-width:520px;margin-left:auto;margin-right:auto}
.cta-band .btns{display:flex;gap:12px;justify-content:center;flex-wrap:wrap;position:relative}
.cta-band a{display:inline-block;padding:14px 28px;border-radius:999px;font-weight:600;text-decoration:none;font-size:15px}
.cta-band a.primary{background:var(--accent);color:#fff}
.cta-band a.primary:hover{background:#1a63b8}
.cta-band a.secondary{background:transparent;color:#fff;border:1px solid #ffffff66}
.cta-band a.secondary:hover{background:#ffffff14}
.cta-band .reassure{margin-top:18px;font-size:13px;color:#ffffff99;letter-spacing:.3px}

/* ───────────── FAQ ───────────── */
.faq{margin-top:32px}
.faq details{background:#fff;border:1px solid var(--line);border-radius:var(--radius);padding:0;margin-bottom:10px;transition:border-color .2s}
.faq details[open]{border-color:var(--accent)}
.faq summary{cursor:pointer;padding:18px 22px;font-weight:600;color:var(--ink);list-style:none;display:flex;justify-content:space-between;align-items:center;gap:16px}
.faq summary::-webkit-details-marker{display:none}
.faq summary:after{content:"+";font-size:22px;color:var(--accent);font-weight:300;transition:transform .2s}
.faq details[open] summary:after{content:"−"}
.faq details>div{padding:0 22px 22px;color:var(--ink-soft);font-size:16px;line-height:1.65}
.faq details>div p{margin-bottom:12px;color:var(--ink-soft)}

/* ───────────── GUIDE GRID ───────────── */
.section-head{max-width:1140px;margin:0 auto;padding:0 24px}
.cluster{max-width:1140px;margin:0 auto;padding:6px 24px}
.cluster > h2{margin:48px 0 6px}
.cluster > .lede{color:var(--ink-mute);font-size:15px;margin:0 0 4px;max-width:680px}
.guide-grid{display:grid;grid-template-columns:repeat(auto-fill,minmax(300px,1fr));gap:18px;margin:24px 0}
.guide-card{display:block;background:#fff;border:1px solid var(--line);border-radius:var(--radius);padding:24px;text-decoration:none;transition:all .18s}
.guide-card:hover{border-color:var(--accent);transform:translateY(-2px);box-shadow:0 10px 30px #0a16260f}
.guide-card .tag{display:inline-block;font-size:10px;letter-spacing:1.5px;color:var(--accent);font-weight:700;text-transform:uppercase;margin-bottom:10px}
.guide-card h3{font-size:19px;margin:0 0 8px;font-family:var(--serif);color:var(--ink)}
.guide-card p{font-size:14px;color:var(--ink-soft);margin:0;line-height:1.55}
.guide-card .arrow{margin-top:14px;font-size:13px;font-weight:600;color:var(--accent)}

/* ───────────── STAT BAND ───────────── */
.stats{background:var(--bg-soft);border-top:1px solid var(--line);border-bottom:1px solid var(--line)}
.stats .inner{max-width:1140px;margin:0 auto;padding:44px 24px;display:grid;grid-template-columns:repeat(auto-fit,minmax(200px,1fr));gap:30px;text-align:center}
.stats .stat .n{font-family:var(--serif);font-size:clamp(30px,4vw,42px);font-weight:600;color:var(--accent);line-height:1}
.stats .stat .l{margin-top:8px;font-size:14px;color:var(--ink-soft)}

/* ───────────── INTRO / SECTION COPY ───────────── */
.band{max-width:760px;margin:0 auto;padding:56px 24px 10px}
.band .kicker{font-size:11px;letter-spacing:2.5px;text-transform:uppercase;color:var(--accent);font-weight:700;margin-bottom:12px}
.band h2{margin-top:0}
.band p{color:var(--ink-soft);font-size:17px}

/* ───────────── FOOTER ───────────── */
footer.site{background:var(--ink);color:#ffffffb3;padding:54px 24px 40px;margin-top:64px;font-size:14px}
footer.site .inner{max-width:1140px;margin:0 auto}
footer.site .top{display:flex;justify-content:space-between;align-items:flex-start;flex-wrap:wrap;gap:32px;margin-bottom:34px}
footer.site .brand{display:flex;align-items:center;gap:11px;font-weight:700;color:#fff;font-size:17px}
footer.site .brand .mark{width:30px;height:30px;border-radius:8px;background:linear-gradient(135deg,var(--accent) 0%,var(--accent-deep) 100%);display:grid;place-items:center;color:#fff;font-weight:800;font-size:14px;font-family:var(--serif)}
footer.site .brand-blurb{max-width:300px;margin-top:12px;color:#ffffff8c;font-size:13px;line-height:1.6}
footer.site .cols{display:flex;gap:40px;flex-wrap:wrap}
footer.site .col h4{font-size:11px;letter-spacing:2px;text-transform:uppercase;color:#fff;margin-bottom:12px;font-family:var(--sans);font-weight:700}
footer.site .col a{color:#ffffffb3;text-decoration:none;display:block;padding:4px 0}
footer.site .col a:hover{color:#fff}
footer.site .legal{padding-top:22px;border-top:1px solid #ffffff1f;font-size:12px;color:#ffffff80;line-height:1.7}
footer.site .legal b{color:#ffffffb3}

@media(max-width:760px){
  .hero{height:62vh;min-height:400px}
  .hero-inner{padding:40px 20px 36px}
  main{padding:40px 20px 30px}
  .answer-card{padding:22px}
  h2{margin:44px 0 14px}
  .cta-band{padding:32px 22px}
}