.tax-page{--tax-muted:#68685f}.tax-page p,.tax-page small{color:var(--tax-muted)}.tax-page h1{font-size:40px;font-weight:700;line-height:1.3;letter-spacing:-.02em;word-break:keep-all}.tax-kicker{font-size:14px;font-weight:600;color:var(--olive)!important;margin-bottom:16px}.tax-hero{display:grid;grid-template-columns:minmax(0,1fr) 300px;gap:48px;padding-top:64px;padding-bottom:64px;align-items:center}.tax-lead{font-size:17px;line-height:1.75;margin-top:26px}.tax-counts{font-size:18px;font-weight:600;color:var(--olive)!important;margin-top:26px}.tax-hero .hero-actions{gap:22px}.tax-latest>.eyebrow{margin-bottom:16px}.tax-latest .video-compact{display:none}.tax-page .button{min-height:52px;font-size:16px;font-weight:600;gap:12px;justify-content:center;text-align:center}.tax-page .button>.ui-icon{width:20px;height:20px}.tax-page .section-heading{margin-bottom:36px}
.tax-video-card{padding:0;border:0;background:transparent;font-family:inherit;text-align:left;cursor:pointer;color:var(--ink);display:block;flex-shrink:0;max-width:100%}.video-thumb{aspect-ratio:9/16;position:relative;display:block;overflow:hidden;border-radius:16px;background:#e8ecdf}.video-thumb>img{width:100%;height:100%;object-fit:cover;transition:transform .2s}.tax-video-card:hover .video-thumb>img{transform:scale(1.03)}.video-ep{position:absolute;top:12px;left:12px;border-radius:999px;padding:4px 10px;background:#fff;color:var(--olive);font-size:14px;font-weight:600;line-height:1.5}.play-symbol{position:absolute;top:50%;left:50%;transform:translate(-50%,-50%);display:flex;justify-content:center;align-items:center;width:64px;height:64px;border-radius:50%;background:rgba(76,100,52,.92);color:#fff;transition:background .2s}.tax-video-card:hover .play-symbol{background:var(--olive-dark)}.video-duration{position:absolute;bottom:12px;right:12px;background:#000b;border-radius:5px;padding:3px 8px;color:#fff;font-size:14px;font-weight:500;line-height:1.5}.video-copy{display:block;padding-top:16px}.video-copy strong{font-size:17px;font-weight:600;line-height:1.6;display:-webkit-box;-webkit-line-clamp:2;-webkit-box-orient:vertical;overflow:hidden}.video-copy small{display:block;font-size:14px;line-height:1.7;margin-top:6px}.compact-play{display:none}.video-side{width:320px}.tax-latest .video-side{width:300px}.video-rail{width:200px}.tax-video-rail{display:flex;gap:24px;overflow-x:auto;scroll-snap-type:x mandatory;padding-bottom:18px;margin-bottom:22px}.tax-video-rail>.tax-video-card{scroll-snap-align:start}.video-rail-controls{display:flex;justify-content:flex-end;gap:10px;margin:-10px 0 18px}.video-rail-controls button{height:44px;width:44px;border:1px solid var(--line);background:#fff;color:var(--olive);border-radius:50%;display:flex;align-items:center;justify-content:center}.video-rail-controls .ui-icon{width:20px;height:20px}
.tax-search-label{display:block;font-size:15px;font-weight:500;margin-bottom:12px}.tax-search-box{height:52px;border:1px solid var(--line);border-radius:10px;background:#fff;display:flex;align-items:center;gap:12px;padding:0 18px}.tax-search-box>.ui-icon{width:22px;height:22px;flex-shrink:0;color:var(--olive)}.tax-search-box input{border:0;background:transparent;width:100%;min-width:0;font-size:16px;line-height:1.7;color:var(--ink);height:100%;outline-offset:2px}.tax-category-tabs{display:flex;gap:10px;overflow-x:auto;padding:24px 0;scrollbar-width:thin}.tax-category-tabs button{white-space:nowrap;min-height:40px;border:1px solid var(--line);border-radius:999px;background:#fff;padding:8px 16px;font-size:15px;font-weight:500;line-height:1.5;color:var(--ink)}.tax-category-tabs button[aria-pressed=true]{background:var(--olive);border-color:var(--olive);color:#fff}.tax-category-tabs button:disabled{color:#68685f;background:#f0f0eb;border-color:#ddd;cursor:default}.tax-category-heading{display:flex;align-items:center;justify-content:space-between;gap:24px;margin:20px 0}.tax-category-heading h3{font-size:24px;font-weight:700}.tax-category-heading p{font-size:14px;white-space:nowrap}.tax-question-list{border-top:1px solid var(--line)}.tax-question-row{display:flex;align-items:center;gap:18px;min-height:90px;padding:20px 0;border-bottom:1px solid var(--line)}.question-number{font-size:14px;font-weight:600;color:var(--olive);flex:0 0 42px}.question-copy{display:block;min-width:0;flex:1}.question-copy strong{display:block;font-size:18px;font-weight:600;line-height:1.6;white-space:nowrap;overflow:hidden;text-overflow:ellipsis}.question-copy>span{display:block;font-size:16px;line-height:1.7;color:var(--tax-muted);white-space:nowrap;overflow:hidden;text-overflow:ellipsis;margin-top:6px}.question-video-label{font-size:13px;font-weight:600;white-space:nowrap;color:var(--olive);border:1px solid var(--line);border-radius:999px;padding:3px 10px}.tax-question-row>.ui-icon{width:20px;height:20px;color:var(--olive);flex:0 0 20px}.tax-question-row:hover .question-copy strong{color:var(--olive)}.tax-empty{padding:30px 0}.tax-empty .text-link{margin-top:18px}
.tax-role-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:24px}.tax-role-card{border:1px solid var(--line);border-radius:14px;background:#fff;padding:28px}.role-chip{display:inline-block;border-radius:999px;padding:5px 12px;background:#e9eddf;color:var(--olive);font-size:14px;font-weight:600;line-height:1.6;margin-bottom:18px}.tax-role-card ul{padding-left:20px;margin:0}.tax-role-card li{font-size:17px;line-height:1.75;margin:8px 0;color:var(--ink)}.publication-process{margin-top:40px}.publication-process h3{font-size:24px;margin-bottom:22px}.publication-process ol{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:24px;list-style-position:inside;padding:0}.publication-process li{padding-top:18px;border-top:2px solid var(--olive);font-size:16px;font-weight:500;line-height:1.75}.tax-note{font-size:14px;line-height:1.75;margin-top:26px}.tax-reviewer-main{display:grid;grid-template-columns:240px minmax(0,1fr);gap:40px;padding:36px;background:#fff;border:1px solid var(--line);border-radius:16px}.reviewer-emblem{display:flex;align-items:center;justify-content:center;background:#eef0e8;border-radius:12px;min-height:180px}.reviewer-emblem img{width:auto;height:80px;object-fit:contain}.tax-reviewer-main h3{font-size:28px;margin-bottom:20px}.tax-reviewer-main h3 small,.tax-reviewer-lawyers h3 small{font-size:18px;font-weight:500}.tax-reviewer-main .plain-list{margin-top:18px;margin-bottom:20px}.tax-reviewer-main .plain-list li{font-size:16px}.tax-reviewer-lawyers{display:grid;grid-template-columns:1fr 1fr;gap:24px;margin-top:24px}.tax-reviewer-lawyers article{padding:30px;background:#fff;border:1px solid var(--line);border-radius:14px}.tax-reviewer-lawyers h3{font-size:25px;margin-bottom:16px}.tax-reviewer-lawyers .text-link{margin-top:22px}.tax-service-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:24px}.tax-service-card{display:block;padding:28px;border:1px solid var(--line);border-radius:14px;background:#fff}.tax-service-card h3{font-size:24px;margin-bottom:18px}.tax-service-card>p:not(.eyebrow){font-size:16px;line-height:1.75}.tax-service-card .text-link{margin-top:24px;font-size:16px}
.tax-question-intro{padding-top:54px;padding-bottom:40px}.tax-credits{font-size:14px;font-weight:500;line-height:1.8;margin-top:22px}.tax-credits a{text-decoration:underline;text-underline-offset:3px}.tax-question-layout{display:grid;grid-template-columns:minmax(0,680px) 320px;gap:64px;padding-bottom:80px;align-items:start}.tax-article{min-width:0;font-size:17px;line-height:1.75;word-break:keep-all}.tax-article p{line-height:1.75}.tax-article>section>h2{font-size:24px;line-height:1.5;font-weight:700;margin:56px 0 16px}.tax-answer{background:var(--cream);border-left:3px solid var(--olive);padding:28px;border-radius:0 12px 12px 0}.tax-answer>.tax-kicker{font-size:14px;margin-bottom:12px}.tax-answer>p:last-child{font-size:19px;font-weight:500;line-height:1.7;color:var(--ink)}.tax-example{margin-top:18px;padding:16px;border:1px solid var(--line);border-radius:10px;font-size:16px}.tax-example strong{font-size:14px;color:var(--olive);margin-right:8px}.tax-checks{list-style:none;padding:0;margin:0}.tax-checks li{display:flex;align-items:flex-start;gap:12px;margin-top:12px;font-size:18px;font-weight:500;line-height:1.75}.tax-checks .ui-icon{width:20px;height:20px;margin-top:5px;flex:0 0 20px;color:var(--olive)}.tax-article .tax-role-card{padding:24px}.tax-article .tax-role-card li{font-size:16px}.tax-question-side{position:sticky;top:24px;display:flex;flex-direction:column;gap:26px}.tax-original-actions{display:flex;flex-direction:column;gap:10px}.tax-original-actions .button{width:100%;min-height:52px;font-size:16px;line-height:1.6;padding:13px 16px;gap:8px}.tax-original-actions .ui-icon{flex:0 0 18px;width:18px;height:18px}.tax-original{padding:26px;border:1px solid var(--line);border-radius:14px;margin-top:56px}.tax-article .tax-original>h2{font-size:22px;margin:0 0 14px}.tax-original h3{font-size:16px;font-weight:600;margin-top:20px;margin-bottom:22px}.tax-original .tax-original-actions>a:last-child{display:none}.tax-question-side .video-copy strong{font-size:17px}.tax-mobile-video{display:none}.tax-neighbours{display:grid;grid-template-columns:1fr 1fr;gap:16px;margin:22px 0}.tax-neighbours>a{padding:22px;border:1px solid var(--line);border-radius:12px}.tax-neighbours small{font-size:14px;display:block;margin-bottom:10px;color:var(--olive)}.tax-neighbours strong{font-size:17px;font-weight:600;line-height:1.7}.tax-article .question-copy strong{font-size:17px}.tax-article .question-copy>span{display:none}
#tax-video-dialog{border:0;background:rgba(0,0,0,.93);color:white;padding:60px 20px 24px;max-width:100vw;max-height:100dvh;width:100vw;height:100dvh;margin:0;overflow-y:auto}#tax-video-dialog:not([open]){display:none}#tax-video-dialog[open]{display:flex;align-items:center;justify-content:center}#tax-video-dialog::backdrop{background:#000d}.video-window{display:flex;flex-direction:column;align-items:center;max-width:680px;margin:auto;text-align:center}.video-player{position:relative;height:min(68dvh,720px);max-width:calc(100vw - 40px);aspect-ratio:9/16;background:#181d17;border-radius:10px;overflow:hidden}.video-player iframe{position:absolute;inset:0;width:100%;height:100%;border:0}.video-close{position:fixed;right:20px;top:12px;z-index:2;width:44px;height:44px;border:1px solid #ffffff66;background:#333;color:#fff;border-radius:50%;display:flex;align-items:center;justify-content:center}.video-window h2{font-size:18px;font-weight:600;line-height:1.6;margin:18px 0 10px;color:white;max-width:540px}.video-modal-links{display:flex;gap:22px;align-items:center;justify-content:center;flex-wrap:wrap}.video-modal-links a{font-size:15px;color:#fff;display:inline-flex;align-items:center;min-height:44px;text-decoration:underline;text-underline-offset:5px}.video-playback-note,.ai-voice-disclosure{font-size:13px;line-height:1.6;color:#c7ccc0;margin-top:8px}.video-compact{display:flex;align-items:center;gap:18px;width:100%;border:1px solid var(--line);padding:12px;border-radius:16px;background:#fff}.video-compact .video-thumb{width:96px;height:170px;aspect-ratio:auto;flex:0 0 96px;border-radius:10px}.video-compact .video-copy{padding:0}.video-compact .video-ep{font-size:12px;padding:2px 7px;left:5px;top:5px}.video-compact .video-duration{display:none}.video-compact .play-symbol{width:42px;height:42px}.video-compact .compact-play{display:block;color:var(--olive);font-size:16px;font-weight:600;line-height:1.6;margin-top:10px}.video-compact .video-copy strong{font-size:17px}
@media(max-width:1199px){.tax-page h1{font-size:34px}.tax-hero{grid-template-columns:minmax(0,1fr) 250px;gap:32px}.tax-latest .video-side{width:250px}.tax-question-layout{display:block}.tax-question-side{display:none}.tax-article{max-width:680px;margin:auto}.tax-mobile-video{display:block;margin-top:24px}.tax-original .tax-original-actions>a:last-child{display:inline-flex}.tax-original-actions{margin-top:24px}.tax-answer>p:last-child{font-size:18px}.tax-article>section>h2{font-size:22px;margin-top:48px}.tax-service-grid{grid-template-columns:1fr}.tax-service-card h3{font-size:25px}.tax-reviewer-main{grid-template-columns:180px minmax(0,1fr)}.publication-process ol{grid-template-columns:1fr 1fr}}
@media(max-width:809px){.tax-hero{grid-template-columns:1fr;padding-top:40px;padding-bottom:40px}.tax-latest .video-side{display:none}.tax-latest .video-compact{display:flex}.tax-latest{max-width:500px}.tax-page h1{font-size:28px}.tax-hero h1 br{display:none}.tax-hero .hero-actions{align-items:flex-start;flex-direction:column}.tax-lead{font-size:16px}.tax-counts{font-size:16px}.video-rail{width:160px}.tax-video-rail{gap:18px;margin-right:-24px;padding-right:24px}.video-rail-controls{display:none}.tax-video-rail .play-symbol{width:52px;height:52px}.tax-category-heading{align-items:flex-start;gap:16px}.tax-category-heading h3{font-size:21px}.tax-question-row{align-items:flex-start;gap:12px;padding:20px 0}.question-number{padding-top:3px;flex-basis:36px;font-size:13px}.question-copy strong,.question-copy>span{white-space:normal;display:-webkit-box;-webkit-line-clamp:2;-webkit-box-orient:vertical;overflow:hidden}.question-copy strong{font-size:18px}.question-copy>span{font-size:16px}.question-video-label{display:none}.tax-question-row>.ui-icon{margin-top:5px;width:18px;flex-basis:18px}.tax-role-grid{grid-template-columns:1fr;gap:20px}.tax-role-card{padding:24px}.tax-role-card li{font-size:16px}.tax-reviewer-main{grid-template-columns:1fr;padding:26px;gap:28px}.reviewer-emblem{min-height:140px}.tax-reviewer-lawyers{grid-template-columns:1fr}.publication-process ol{grid-template-columns:1fr}.tax-question-intro{padding-top:36px;padding-bottom:28px}.tax-credits{font-size:13px}.tax-question-layout{padding-bottom:50px}.tax-article{font-size:16px}.tax-answer{padding:20px}.tax-answer>p:last-child{font-size:17px}.tax-article>section>h2{font-size:20px;margin-top:40px}.tax-checks li{font-size:16px}.tax-original{padding:22px;margin-top:40px}.tax-article .tax-original>h2{font-size:20px}.tax-neighbours{grid-template-columns:1fr}.tax-page .button{font-size:15px;min-height:48px}.tax-article .tax-role-card{padding:22px}.tax-original-actions .button{font-size:15px;min-height:48px}.tax-breadcrumb{font-size:13px}.tax-page .tax-note{font-size:14px}.video-compact{gap:14px}.video-compact .video-copy strong{font-size:17px}.video-compact .compact-play{font-size:15px}.video-compact .video-copy small{font-size:13px}.video-player{height:min(65dvh,720px)}#tax-video-dialog{padding-top:58px}.video-window h2{font-size:17px}}
@media(prefers-reduced-motion:reduce){.tax-video-card img{transition:none}}
.tax-page .button>.ui-icon{padding:0;background:transparent;border:0}