/* ==========================================================================
   TAXPRENEUR CONSULTING LLP — Design System
   Palette: strict monochrome (ink / paper / grey / hairline borders)
   Type:    Playfair Display (display) · Inter (body/UI) · IBM Plex Mono (ledger data)
   Motif:   the financial statement / ledger — hairline rules, account-style
            numbering, tabular figures — instead of cards-and-shadows.
   ========================================================================== */

@import url('https://fonts.googleapis.com/css2?family=Playfair+Display:ital,wght@0,400;0,500;0,600;0,700;1,400&family=Inter:wght@300;400;500;600;700&family=IBM+Plex+Mono:wght@400;500&display=swap');

:root{
  --ink:#111111;
  --paper:#FFFFFF;
  --grey:#8A8A8A;
  --grey-light:#B9B9B9;
  --border:#EAEAEA;
  --hover:#222222;
  --off:#FAFAF9;
  --ink-05: rgba(17,17,17,.05);
  --ink-08: rgba(17,17,17,.08);

  --serif:'Playfair Display', Georgia, serif;
  --sans:'Inter', -apple-system, BlinkMacSystemFont, sans-serif;
  --mono:'IBM Plex Mono', 'SF Mono', monospace;

  --container: 1240px;
  --gutter: 48px;
  --radius: 2px;
  --ease: cubic-bezier(.22,.61,.36,1);
}

*,*::before,*::after{box-sizing:border-box;margin:0;padding:0;}
html{scroll-behavior:smooth;}
body{
  font-family:var(--sans);
  color:var(--ink);
  background:var(--paper);
  font-weight:400;
  line-height:1.6;
  -webkit-font-smoothing:antialiased;
  overflow-x:hidden;
}
img{max-width:100%;display:block;}
a{color:inherit;text-decoration:none;}
ul{list-style:none;}
button{font-family:inherit;cursor:pointer;background:none;border:none;color:inherit;}
input,textarea,select{font-family:inherit;}

.wrap{max-width:var(--container);margin:0 auto;padding:0 var(--gutter);}
@media(max-width:768px){:root{--gutter:24px;}}

/* ---------- Typography helpers ---------- */
.eyebrow{
  font-family:var(--mono);
  font-size:11px;
  letter-spacing:.14em;
  text-transform:uppercase;
  color:var(--grey);
  display:flex;
  align-items:center;
  gap:12px;
}
.eyebrow::before{content:'';width:22px;height:1px;background:var(--ink);}
.eyebrow .idx{color:var(--ink);}

h1,h2,h3,h4{font-family:var(--serif);font-weight:600;line-height:1.15;color:var(--ink);}
.display-1{font-size:clamp(40px,5.4vw,72px);font-weight:600;letter-spacing:-.01em;}
.display-2{font-size:clamp(30px,3.6vw,46px);font-weight:600;letter-spacing:-.01em;}
.display-3{font-size:clamp(22px,2.4vw,28px);font-weight:500;}
.lede{font-size:17px;color:var(--grey);font-weight:400;line-height:1.75;max-width:560px;}
.tabular{font-family:var(--mono);font-variant-numeric:tabular-nums;}

/* ---------- Buttons ---------- */
.btn{
  display:inline-flex;align-items:center;gap:10px;
  font-family:var(--mono);font-size:12px;letter-spacing:.08em;text-transform:uppercase;
  padding:15px 28px;border-radius:var(--radius);
  transition:all .25s var(--ease);
  white-space:nowrap;
}
.btn-solid{background:var(--ink);color:var(--paper);}
.btn-solid:hover{background:var(--hover);transform:translateY(-1px);}
.btn-outline{border:1px solid var(--ink);color:var(--ink);}
.btn-outline:hover{background:var(--ink);color:var(--paper);}
.btn-ghost{color:var(--ink);border-bottom:1px solid var(--ink);padding:4px 0;border-radius:0;}
.btn-ghost:hover{gap:16px;}
.btn svg{width:14px;height:14px;transition:transform .25s var(--ease);}
.btn-solid:hover svg,.btn-outline:hover svg{transform:translateX(3px);}
.btn-inverse.btn-outline{border-color:var(--paper);color:var(--paper);}
.btn-inverse.btn-outline:hover{background:var(--paper);color:var(--ink);}

/* ---------- Header ---------- */
.site-header{
  position:fixed;top:0;left:0;right:0;z-index:1000;
  padding:26px 0;
  transition:all .35s var(--ease);
  border-bottom:1px solid transparent;
}
.site-header .wrap{display:flex;align-items:center;justify-content:space-between;}
.site-header.is-solid{
  background:rgba(255,255,255,.92);
  backdrop-filter:blur(14px);
  border-bottom:1px solid var(--border);
  padding:16px 0;
}
.brand{display:flex;align-items:center;gap:12px;}
.brand img{height:34px;width:auto;transition:filter .3s;}
.site-header:not(.is-solid) .brand img{filter:brightness(0) invert(1);}
.brand-name{font-family:var(--serif);font-weight:600;font-size:18px;letter-spacing:.01em;}
.site-header:not(.is-solid) .brand-name{color:var(--paper);}

.main-nav{display:flex;align-items:center;gap:2px;}
.main-nav a{
  font-size:13px;font-weight:500;padding:10px 16px;border-radius:var(--radius);
  transition:opacity .2s;position:relative;
}
.site-header:not(.is-solid) .main-nav a{color:rgba(255,255,255,.85);}
.main-nav a:hover{opacity:.65;}
.main-nav a.active{opacity:1;}
.main-nav a.active::after{
  content:'';position:absolute;left:16px;right:16px;bottom:5px;height:1px;background:currentColor;
}
.nav-cta{margin-left:14px;}
.nav-cta.btn-outline{border-color:var(--ink);}
.site-header:not(.is-solid) .nav-cta.btn-outline{border-color:rgba(255,255,255,.5);color:var(--paper);}
.site-header:not(.is-solid) .nav-cta.btn-outline:hover{background:var(--paper);color:var(--ink);}

.nav-toggle{display:none;width:26px;height:18px;position:relative;}
.nav-toggle span{position:absolute;left:0;right:0;height:1px;background:var(--ink);transition:all .3s;}
.site-header:not(.is-solid) .nav-toggle span{background:var(--paper);}
.nav-toggle span:nth-child(1){top:0;}
.nav-toggle span:nth-child(2){top:8px;}
.nav-toggle span:nth-child(3){top:16px;}

@media(max-width:960px){
  .main-nav{
    position:fixed;top:0;right:-100%;width:min(360px,84vw);height:100vh;
    background:var(--ink);flex-direction:column;align-items:flex-start;
    padding:100px 36px 40px;gap:4px;transition:right .4s var(--ease);z-index:999;
  }
  .main-nav.is-open{right:0;}
  .main-nav a{color:var(--paper)!important;width:100%;padding:14px 0;font-size:15px;}
  .main-nav a.active::after{background:var(--paper);}
  .nav-cta{margin-left:0;margin-top:16px;}
  .nav-toggle{display:block;z-index:1001;}
}

/* ---------- Hero ---------- */
.hero{
  position:relative;min-height:100vh;display:flex;align-items:center;
  background:var(--ink);color:var(--paper);overflow:hidden;padding:140px 0 80px;
}
.hero-canvas{position:absolute;inset:0;z-index:0;opacity:.5;}
.hero::after{
  content:'';position:absolute;inset:0;
  background:linear-gradient(180deg,rgba(17,17,17,.2) 0%,rgba(17,17,17,.75) 65%,var(--ink) 100%);
  z-index:1;
}
.hero-inner{position:relative;z-index:2;max-width:760px;}
.hero .eyebrow{color:rgba(255,255,255,.6);margin-bottom:28px;}
.hero .eyebrow::before{background:var(--paper);}
.hero .eyebrow .idx{color:var(--paper);}
.hero h1{color:var(--paper);margin-bottom:26px;}
.hero h1 .accent{font-style:italic;color:var(--grey-light);}
.hero .lede{color:rgba(255,255,255,.65);max-width:600px;margin-bottom:44px;}
.hero-actions{display:flex;gap:16px;flex-wrap:wrap;margin-bottom:64px;}
.hero-stats{display:flex;gap:0;flex-wrap:wrap;border-top:1px solid rgba(255,255,255,.15);padding-top:28px;}
.hero-stat{padding-right:40px;margin-right:40px;border-right:1px solid rgba(255,255,255,.15);}
.hero-stat:last-child{border-right:none;}
.hero-stat .num{font-family:var(--mono);font-size:30px;color:var(--paper);font-weight:500;}
.hero-stat .lbl{font-size:11px;color:rgba(255,255,255,.5);text-transform:uppercase;letter-spacing:.08em;margin-top:6px;}
@media(max-width:640px){.hero-stat{padding-right:24px;margin-right:24px;}}

/* ---------- Sections ---------- */
section{padding:120px 0;}
.section-head{display:flex;justify-content:space-between;align-items:flex-end;gap:40px;margin-bottom:64px;}
.section-head .col{max-width:600px;}
.section-head h2{margin-top:18px;}
.section-sub{margin-top:16px;}
.section-alt{background:var(--off);}
@media(max-width:768px){section{padding:72px 0;}.section-head{flex-direction:column;align-items:flex-start;gap:20px;}}

/* ---------- Ledger row list (services / process) ---------- */
.ledger{border-top:1px solid var(--border);}
.ledger-row{
  display:grid;grid-template-columns:64px 1fr auto;gap:32px;align-items:flex-start;
  padding:36px 0;border-bottom:1px solid var(--border);
  transition:background .25s;
}
.ledger-row:hover{background:var(--ink-05);}
.ledger-row .code{font-family:var(--mono);font-size:12px;color:var(--grey);padding-top:6px;}
.ledger-row h3{font-size:21px;margin-bottom:10px;}
.ledger-row p{color:var(--grey);font-size:14.5px;max-width:640px;line-height:1.7;}
.ledger-row .tags{display:flex;gap:8px;flex-wrap:wrap;margin-top:14px;}
.ledger-row .tag{font-family:var(--mono);font-size:10.5px;color:var(--grey);border:1px solid var(--border);padding:5px 10px;border-radius:20px;}
.ledger-row .go{align-self:center;width:32px;height:32px;border:1px solid var(--border);border-radius:50%;display:flex;align-items:center;justify-content:center;transition:all .25s var(--ease);flex-shrink:0;}
.ledger-row:hover .go{background:var(--ink);border-color:var(--ink);}
.ledger-row:hover .go svg{stroke:var(--paper);transform:rotate(45deg);}
.ledger-row .go svg{width:14px;height:14px;stroke:var(--ink);transition:all .25s var(--ease);}
@media(max-width:640px){.ledger-row{grid-template-columns:40px 1fr;}.ledger-row .go{display:none;}}

/* ---------- Grid cards (industries) ---------- */
.grid-3{display:grid;grid-template-columns:repeat(3,1fr);gap:1px;background:var(--border);border:1px solid var(--border);}
.grid-4{display:grid;grid-template-columns:repeat(4,1fr);gap:1px;background:var(--border);border:1px solid var(--border);}
.card{background:var(--paper);padding:40px 32px;transition:background .25s;}
.card:hover{background:var(--off);}
.card .card-num{font-family:var(--mono);font-size:11px;color:var(--grey-light);margin-bottom:24px;}
.card .stat-figure{font-family:var(--mono);font-size:32px;font-weight:500;color:var(--ink);margin-bottom:18px;line-height:1;}
.card h4{font-size:18px;margin-bottom:12px;}
.card p{font-size:13.5px;color:var(--grey);line-height:1.7;}
@media(max-width:900px){.grid-3{grid-template-columns:1fr 1fr;}.grid-4{grid-template-columns:1fr 1fr;}}
@media(max-width:560px){.grid-3,.grid-4{grid-template-columns:1fr;}}

/* ---------- Countries / marquee strip ---------- */
.strip{border-top:1px solid var(--border);border-bottom:1px solid var(--border);padding:36px 0;overflow:hidden;}
.strip-track{display:flex;gap:64px;width:max-content;animation:scroll 32s linear infinite;align-items:center;}
.strip:hover .strip-track{animation-play-state:paused;}
.strip-item{font-family:var(--mono);font-size:13px;color:var(--grey);letter-spacing:.04em;display:flex;align-items:center;gap:64px;white-space:nowrap;}
.strip-item b{color:var(--ink);font-weight:500;}
@keyframes scroll{from{transform:translateX(0);}to{transform:translateX(-50%);}}

/* ---------- Process timeline ---------- */
.process{border-top:1px solid var(--border);}
.process-row{display:grid;grid-template-columns:80px 1fr;border-bottom:1px solid var(--border);}
.process-row .step{padding:44px 0;font-family:var(--mono);font-size:13px;color:var(--grey);position:relative;}
.process-row .step::after{content:'';position:absolute;right:0;top:0;bottom:0;width:1px;background:var(--border);}
.process-content{padding:44px 0 44px 40px;}
.process-content h3{font-size:20px;margin-bottom:10px;}
.process-content p{color:var(--grey);font-size:14.5px;max-width:600px;line-height:1.7;}
@media(max-width:640px){.process-row{grid-template-columns:48px 1fr;}.process-content{padding-left:20px;}}

/* ---------- Proof / stats band (replaces generic testimonials) ---------- */
.proof-band{background:var(--ink);color:var(--paper);}
.proof-quote{font-family:var(--serif);font-style:italic;font-size:clamp(22px,2.6vw,32px);line-height:1.5;max-width:820px;color:rgba(255,255,255,.92);}
.proof-quote span{color:var(--grey-light);}
.proof-meta{margin-top:32px;font-family:var(--mono);font-size:12px;color:rgba(255,255,255,.5);letter-spacing:.05em;text-transform:uppercase;}
.proof-grid{display:grid;grid-template-columns:repeat(4,1fr);gap:1px;background:rgba(255,255,255,.12);margin-top:64px;border-top:1px solid rgba(255,255,255,.12);}
.proof-stat{padding:32px 8px 0;}
.proof-stat .num{font-family:var(--mono);font-size:34px;color:var(--paper);}
.proof-stat .lbl{font-size:11px;color:rgba(255,255,255,.5);text-transform:uppercase;letter-spacing:.07em;margin-top:8px;}
@media(max-width:768px){.proof-grid{grid-template-columns:1fr 1fr;}}

/* ---------- FAQ ---------- */
.faq-item{border-bottom:1px solid var(--border);}
.faq-q{display:flex;justify-content:space-between;align-items:center;gap:20px;padding:26px 0;cursor:pointer;}
.faq-q h4{font-size:16px;font-weight:500;font-family:var(--sans);}
.faq-icon{width:20px;height:20px;position:relative;flex-shrink:0;}
.faq-icon::before,.faq-icon::after{content:'';position:absolute;background:var(--ink);transition:transform .3s var(--ease);}
.faq-icon::before{left:0;right:0;top:9px;height:1px;}
.faq-icon::after{top:0;bottom:0;left:9px;width:1px;}
.faq-item.open .faq-icon::after{transform:rotate(90deg);opacity:0;}
.faq-a{max-height:0;overflow:hidden;transition:max-height .35s var(--ease);}
.faq-a p{color:var(--grey);font-size:14.5px;line-height:1.75;padding-bottom:26px;max-width:680px;}

/* ---------- CTA banner ---------- */
.cta-banner{background:var(--off);border-top:1px solid var(--border);border-bottom:1px solid var(--border);}
.cta-banner .wrap{display:flex;justify-content:space-between;align-items:center;gap:32px;flex-wrap:wrap;}
.cta-banner h2{max-width:520px;}
@media(max-width:768px){.cta-banner .wrap{flex-direction:column;align-items:flex-start;}}

/* ---------- Footer ---------- */
footer{background:var(--ink);color:rgba(255,255,255,.6);padding:80px 0 0;}
.footer-top{display:grid;grid-template-columns:1.4fr 1fr 1fr 1fr;gap:40px;padding-bottom:64px;border-bottom:1px solid rgba(255,255,255,.12);}
.footer-brand img{height:32px;filter:brightness(0) invert(1);margin-bottom:20px;}
.footer-brand p{font-size:13.5px;line-height:1.8;max-width:280px;color:rgba(255,255,255,.5);}
.footer-col h5{font-family:var(--mono);font-size:11px;letter-spacing:.1em;text-transform:uppercase;color:rgba(255,255,255,.4);margin-bottom:20px;}
.footer-col a,.footer-col p{display:block;font-size:13.5px;color:rgba(255,255,255,.65);margin-bottom:12px;transition:color .2s;}
.footer-col a:hover{color:var(--paper);}
.footer-bottom{display:flex;justify-content:space-between;align-items:center;padding:28px 0;flex-wrap:wrap;gap:12px;font-size:12.5px;color:rgba(255,255,255,.4);}
.footer-social{display:flex;gap:14px;}
.footer-social a{width:34px;height:34px;border:1px solid rgba(255,255,255,.15);border-radius:50%;display:flex;align-items:center;justify-content:center;}
.footer-social a:hover{background:var(--paper);color:var(--ink);border-color:var(--paper);}
@media(max-width:900px){.footer-top{grid-template-columns:1fr 1fr;}}
@media(max-width:560px){.footer-top{grid-template-columns:1fr;}}

/* ---------- Floating utilities ---------- */
.float-stack{position:fixed;right:24px;bottom:24px;z-index:900;display:flex;flex-direction:column;gap:12px;align-items:flex-end;}
.fab{width:52px;height:52px;border-radius:50%;display:flex;align-items:center;justify-content:center;box-shadow:0 8px 24px rgba(0,0,0,.18);transition:transform .25s var(--ease);}
.fab:hover{transform:translateY(-3px);}
.fab-whatsapp{background:#111;color:#fff;}
.fab-top{background:var(--paper);border:1px solid var(--border);color:var(--ink);opacity:0;pointer-events:none;transition:opacity .3s;}
.fab-top.show{opacity:1;pointer-events:auto;}

/* ---------- Reveal-on-scroll ----------
   Content is visible by default (progressive enhancement). The fade-up
   effect only applies once the 'js' class confirms scripting is active,
   so a slow/blocked/failed script never hides real content. */
.js .reveal{opacity:0;transform:translateY(24px);transition:opacity .7s var(--ease),transform .7s var(--ease);}
.reveal.in{opacity:1;transform:translateY(0);}
@media(prefers-reduced-motion:reduce){
  .reveal{opacity:1;transform:none;transition:none;}
  .strip-track{animation:none;}
}

/* ---------- Page hero (interior pages) ---------- */
.page-hero{background:var(--ink);color:var(--paper);padding:180px 0 90px;}
.page-hero .eyebrow{color:rgba(255,255,255,.6);margin-bottom:24px;}
.page-hero .eyebrow::before{background:var(--paper);}
.page-hero .eyebrow .idx{color:var(--paper);}
.page-hero h1{color:var(--paper);max-width:820px;}
.page-hero .lede{color:rgba(255,255,255,.65);margin-top:22px;}
.breadcrumb{font-family:var(--mono);font-size:11px;color:rgba(255,255,255,.4);margin-bottom:22px;letter-spacing:.05em;}
.breadcrumb a:hover{color:var(--paper);}