body {
	margin: 0px;
	padding: 0px;
	text-align: center;
	height: 100%;
	width: 100%;
	background: #fff url(images/page_bg.gif) repeat-y left top;
}


#wrapper {
	margin: 0px;
	width: 100%;
	padding: 0px;
	text-align: left;
	font: 70%/1.3em Verdana, Arial, Helvetica, sans-serif;
}

/*.................................................................................NAVIGATION*/
#navbox{
	float:left;
	width:160px;
	margin-left:10px;
	padding-left: 5px;
}

#vertnav, #vertnav ul{ /* all lists */
	color:#BF578D;
	padding: 0;
	margin: 0;
	list-style: none;
	float : left;
	width : 11em;
}

#vertnav li { /* all list items */
	position : relative;
	float : left;
	line-height : 1.25em;
	margin-bottom : -1px;
	width: 11em;
	background: #FFFFFF;
	padding-left: 0.5em;
}

#vertnav li ul { /* second-level lists */
	font-size:90%;
	position : absolute;
	left: -999em;
	margin-left : 12.25em;
	margin-top : -1.35em;
	width: 17.8em;
	background-color:#BF578D;
	border-bottom: 2px solid #BF578D;
	border-left: 1px solid #BF578D;
}


#vertnav li ul ul { /* third-and-above-level lists */
	left: -999em;
}

#vertnav li a {
	font: bold 1em Verdana, Arial, Helvetica, sans-serif;
	color:#BF578D;
	width: 11em;
	w\idth: 11em;
	display: block;
	text-decoration : none;
	padding : 0;
	}

#vertnav li ul li{
	width:17em;
	color: #BF578D;
	background: #FFFFFF;
 }
 
#vertnav li ul li a{
	width: 17em;
	w\idth: 17em;
	display: block;
}


#vertnav li a:hover {
	color: #FFFFFF;
	background: #BF578D;
}

#vertnav li:hover ul ul, #vertnav li:hover ul ul ul, #vertnav li.sfhover ul ul, #vertnav li.sfhover ul ul ul {
	left: -999em;
}

#vertnav li:hover ul, #vertnav li li:hover ul, #vertnav li li li:hover ul, #vertnav li.sfhover ul, #vertnav li li.sfhover ul, #vertnav li li li.sfhover ul { /* lists nested under hovered list items */
	left: auto;
}

/*.................................................................................NAVIGATION END*/


#header {
	width: 100%;
	border-bottom: 3px solid #333333;
	margin: 0px;
	padding: 0px;
	border-top: 3px solid #333333;
	background: #BF578D url(images/banner2.jpg) no-repeat right;
	height: 90px;
}

.whitespace{
	height:4px;
	background:#ffffff;
	margin:0;
	padding:0;
}

/*.....................................................................SLOGAN & SEARCH LINE*/

#underheader {/*................the whole line*/
	height: 25px;
	width: 100%;
	background: #999999;
}
#searchform { /*....................form for search box under navigation*/
	margin: 0px 5px 10px 0px;
	padding: 0px;
	width: 160px;
}

.submitsearch {/*......................search button*/
	font-weight: bold;
	color: #BF578D;
	background: #FFFFFF;
	border: 1px solid #FFFFFF;
	height: 16px;
	margin-top: 2px;
	padding: 0px;
	font-size: 95%;
	margin-right: 5px;
}

#formfield_search {/*..................search field*/
	border: 1px solid #CCCCCC;
	background: #FFFFFF;
	width: 100px;
	font: 95% Verdana, Arial, Helvetica, sans-serif;
	margin: 2px 0px 0px;
	padding: 0px;
	height: 14px;
}
#slogan {/*.....................slogan*/
	text-align: center;
	margin-top: 5px;
	font-size: 100%;
	font-style: italic;
	font-weight: bold;
	color: #333333;
	margin-right: auto;
	margin-left: auto;
	float: left;
	width: 80%;
}

/*...................................................................END OF SLOGAN & SEARCH*/


#content {
	padding: 5px 10px 10px;
	margin: 0px 0px 0px 0px;
}


#content2 { /*...................template2 content*/
	margin: 0px 0px 0px 0px;
	padding: 0px;
}

/*.........................................................................TEMPLATE 2 RIGHT SIDE*/
#side {
	padding: 0px 0px 0px 5px;
	width: 160px;
	float: right;
	font-size: 85%;
	margin-right: 0px;
	margin-bottom: 10px;
	margin-left: 5px;
	line-height: 1.3em;
}

#side p {
	margin-bottom: 5px;
}

#tips_heading {/*heading for register for tax tips box*/
	color: #ffffff;
	background: #333333;
	margin: 0px;
	padding: 0px 0px 2px 5px;
	border-top: 1px solid #333333;
	border-left: 1px solid #333333;
	border-right: 1px solid #333333;
	font-weight: bold;
	font-size: 120%;
}


#side h3 {
	font-size: 100%;
	margin-top: 0px;
	margin-bottom: -5px;
}



#local a {/*to reduce font size for local areas*/
	}


/*........................................................................TEMPLATE 2 SIDE DIVS*/


.template_div4 {/*......................used for box on right of home page*/
	padding: 0px;
	border: 1px solid #333333;
	background: #E4E4E4;
	margin-top: 15px;
	margin-bottom: 25px;
}



.template_div4 p {
	padding-right: 5px;
	padding-left: 5px;
	margin-top: 5px;
}

.template_div4 h3 {
	padding-left: 5px;
	padding-top: 5px;
	margin-bottom: 0px;
	padding-bottom: 0px;
}
.template_div4 ul {
	padding-right: 5px;
	padding-left: 0px;
	margin-top: 5px;
	margin-left: 5px;
	margin-bottom: 0px;
	padding-bottom: 0px;
}

/*...................................................................FOOTER AREA*/

/*
#footer {
				position: absolute;  
				padding: 10px;
				background-color: #aa3939;
				width: 75%;
			}
			*/

#footer {
	padding: 5px 0px 0px;
	margin-top: 0px;
	line-height: 1.5em;
	vertical-align: bottom;
	text-align: center;
	border-top: 10px solid #FFFFFF;
	width: 100%;
	background: url(images/footer_bg.gif) repeat-x;
	border-bottom: 2px solid #333333;
	clear: both;
}
#footer p {
	margin: 3px 0px;
	padding: 0px;
	font: 65% Verdana, Arial, Helvetica, sans-serif;
}
#footer a {
	font: normal 100% Verdana, Arial, Helvetica, sans-serif;
	border-left: 1px solid #333333;
	margin-bottom: 0px;
	margin-top: 0px;
	color: #FFFFFF;
	padding: 0px 4px 0px 7px;
}

#footer a:hover {
	color: #FFFFFF;
	text-decoration: underline;
}
#bottom_nav p {
	padding-top: 0px;
	padding-bottom: 0px;
	margin-top: 2px;
	margin-bottom: 2px;
}

#bottom_nav a {
	color: #FFFFFF;
	font-weight: normal;
	margin-top: 0px;
	margin-bottom: 0px;
	padding-top: 0px;
	padding-bottom: 0px;
}



#ie5_footer {/* to sort footer for IE5*/
	text-align: left;
}

#footer #contact_map {

	border-right: 1px solid #333333;
}

.last_footer {

	border-right: 1px solid #333333;
}

/*...............................................................GENERAL FORM STYLING*/

label {/*to align up the form fields*/
	float: left;
	width: 150px;
}

.formfield {/*..........................short formfield coloured background*/
	border: 1px solid #BF578D;
	background: #E4E4E4;
	width: 100px;
	margin-bottom: 4px;
	font: 95% Verdana, Arial, Helvetica, sans-serif;
}


.formfield2 {/*.................................wider formfield coloured background*/
	background: #E4E4E4;
	width: 300px;
	margin-bottom: 4px;
	font: 95% Verdana, Arial, Helvetica, sans-serif;
	padding-left: 5px;
	padding-right: 5px;
	border: 1px solid #BF578D;
}

.formfield3 {/*.................................wider formfield white background*/
	border: 1px solid #BF578D;
	width: 300px;
	margin-bottom: 4px;
	font: 95% Verdana, Arial, Helvetica, sans-serif;
	padding-left: 5px;
	padding-right: 5px;
}
.formfield4 {/*..........................short formfield white background*/
	border: 1px solid #BF578D;
	width: 100px;
	margin-bottom: 4px;
	font: 100% Verdana, Arial, Helvetica, sans-serif;
}

.formfield5 {/*..........................medium formfield used on user registration page*/
	background: #E4E4E4;
	width: 200px;
	margin-bottom: 4px;
	font: 95% Verdana, Arial, Helvetica, sans-serif;
	padding-left: 5px;
	padding-right: 5px;
	border: 1px solid #BF578D;
}

.formfield_contact {
	border: 1px solid #BF578D;
	width: 220px;
	margin-bottom: 4px;
	font: 95% Verdana, Arial, Helvetica, sans-serif;
	padding-left: 5px;
	padding-right: 5px;
}
.submit {/*submit button with no margin*/
	font-weight: bold;
	color: #BF578D;
	background: #FFFFFF;
	border: 1px solid #BF578D;
}


#submit {/*id submit button with margin*/
	font-weight: bold;
	color: #BF578D;
	background: #FFFFFF;
	border: 1px solid #BF578D;
	margin-left: 150px;
}

/*.....................................................................LIST STYLING*/
li {
	margin-top: 2px;
	margin-bottom: 2px;
	padding-top: 2px;
	padding-bottom: 2px;
}

.no_list_element {/*.................for where no list element image wanted*/
	list-style: none;
}
#perhaps_you {
	margin-top: 20px;
	list-style: none;
	padding-left: 5px;
}


.pdf_list_element {
	list-style: url(http://practiceresource.co.uk/images/pdf_list.gif) none;
	font-weight: normal;
}

.ul_margin {/* to apply space before list starts*/
	margin-top: 20px;
}




/*................................................................HEADING TAGS*/

h1 {
	font-size: 130%;
	color: #000000;
	border-bottom: 1px dotted #BF578D;
	padding-bottom: 5px;
	line-height: 120%;
	margin-top: 0px;
	padding-top: 5px;
}

#top_nav {/*.......................................for links above h1 headings*/
	margin-bottom: 5px;
	margin-top: 0px;
	padding-top: 0px;
}


h2 {
	font-size: 110%;
	margin-top: 15px;
	margin-bottom: 10px;
	line-height: 1.2em;
	color: #000000;
}

h3 {
	font-size: 100%;
	margin-top: 0px;
	margin-bottom: -1.1em;
	line-height: 1.2em;
}


h4 {
	font-size: 90%;
	margin-bottom: -1.1em;
}

.heading_background {/*.................gives background to heading e.g. budget page*/
	color: #FFFFFF;
	background: #333333;
	margin-bottom: 10px;
	margin-top: 20px;
	padding-left: 10px;
	padding-top: 3px;
	padding-bottom: 3px;
}


/*..........................................................................LINKS*/

a {
	color: #BF578D;
	text-decoration: underline;
	font-weight: bold;
}
a:hover {
	color: #000000;
}

/*...........................................................................IMAGES*/

img {/*........all images no border to replace deprecated tag*/
	border: 0;
}

.image_right {/*............float image right*/
	float: right;
	margin-bottom: 5px;
	margin-left: 3px;
}

.image_right_border {
	float: right;
	border: 1px solid #333333;
	margin-bottom: 5px;
	margin-left: 10px;
}
.image_border {
	border: 1px solid #333333;
}


hr {/*................................. horizontal rule used on jokes page*/
	border: thin dashed #333333;
	width: 50%;
}


/*.............................................................................QUOTES*/

.quote {
	font-style: italic;
	text-align: center;
	margin-bottom: 0px;
	padding-bottom: 0px;
}
.author {
	font-weight: bold;
	text-align: center;
	margin-top: 0px;
	padding-top: 0px;
	font-style: normal;
}


.quote_left {/*for where quote needs left align*/
	font-style: italic;
	text-align: left;
}


/*......................................................................NEXT STEP*/

.next_step {
	font-style: italic;
	font-weight: bold;
	font-size: 100%;
	color: #BF578D;
}


/*.................................................................PARAGRAPH STYLING*/

.p_margin {
	margin-bottom: 0px;
}



/*................................................................GENERAL TEXT SYLING*/

.bold {
	font-weight: bold;
}

.larger_text {
	font-size: 130%;
}


/*..........................................................................INDEX PAGE*/

.bold_liststart {/*coloured writing at start of list on top of index page*/
	font-weight: bold;
	color: #BF578D;
}

#index_why {/* block about why on index page*/
	margin-bottom: 20px;
	width: 370px;
	padding: 0px 5px;
	border: 5px solid #333333;
}



#index_why h2 {
	color: #FFFFFF;
	background: #333333;
	margin: 5px 0px 0px;
	padding: 5px 0px 5px 5px;
}


#index_why li {
	list-style: none;
	margin: 0px;
	padding: 2px;
}
#index_why ul {
	margin-top: 0px;
	margin-bottom: 0px;
}
#index_why p {
	margin-top: 4px;
	margin-bottom: 4px;
}


#index_news {
	border-top: 1px dotted #333333;
	border-bottom: 1px dotted #333333;
	margin-top: 20px;
	padding: 5px 5px 5px 0px;
	margin-right: 40px;
}

#index_taxnews li {
	padding: 0px;
	list-style-position: outside;
	list-style-image: none;
	list-style-type: none;
	margin-top: 0px;
	margin-right: 0px;
	margin-bottom: 0px;
	margin-left: -40px;
}
#index_taxnews h3 {
	margin-bottom: 10px;
	margin-top: 10px;
}
#index_taxnews {
	padding: 5px 5px 5px 0px;
	margin-right: 40px;
}

#taxtips_list {
	margin-top: -8px;
}


/*...................................................................MEET THE TEAM PAGE*/

.team_border {
	margin-bottom: 20px;
	padding: 10px 10px 5px;
	width: 600px;
	margin-right: auto;
	margin-left: auto;
	border-top: 1px solid #333333;
	border-bottom: 1px solid #333333;
}


/*.........................................................................WHY NOT PAGE*/
#ruskin {
	font-style: italic;
	width: 300px;
	margin: 10px auto 0px;
	text-align: justify;
}

/*.....................................................................FIXED QUOTE PAGE*/

#quote label {
	float: left;
	width: 350px;
}
#quote #submit {
	margin-left: 350px;
}


/*.....................................................................PRICING HELPSHEET*/
#tables td {
	border-right: 1px solid #333333;
	border-bottom: 1px solid #333333;
}
#tables table {
	border-top: 1px solid #333333;
	border-left: 1px solid #333333;
}


/*.............................................................. SPECIAL REPORTS PAGE*/
.report {
	margin: 30px auto 20px;
	padding: 5px;
	width: 500px;
	border-top: 1px solid #333333;
	border-bottom: 1px solid #333333;
	height: 11em;
}


/*................................................................DOWNLOADABLE FORMS PAGE*/
#forms_list li {/*download forms page*/
	line-height: 1.5em;
}



/*...............................................................TAX RATES PAGE*/

#rates_left {
	width: 35%;
	margin-left: 15px;
	float: left;
}
#rates_right {
	width: 55%;
	float: right;
}



/*.............................................................USEFUL LINKS PAGE*/
#links_left {
	width: 250px;
	margin-left: 5px;
	float: left;
}
#links_right {
	width: 250px;
	margin-left: 300px;
}
#links_right li {
	margin-top: 0px;
	margin-bottom: 0px;
	padding-top: 0px;
	padding-bottom: 0px;
	list-style: url(none) none;
}
#links_left li {
	margin-top: 0px;
	margin-bottom: 0px;
	padding-top: 0px;
	padding-bottom: 0px;
	list-style: url(none) none;
}

/*.................................................................BUSINESS BOOKS PAGE*/
#book_list li {
	padding: 10px;
	list-style: url(none) none;
	width: 500px;
	border-top: 1px solid #333333;
	border-bottom: 1px solid #333333;
	margin: 30px auto;
	height:7em;
}

/*...........................................................................CALCULATORS*/

.eebuttons {/*.......................calculate & reset buttons*/
	font-weight: bold;
	color: #FFFFFF;
	background: #333333;
	border: 1px solid #CCCCCC;
}

#calculator_wrapper {
	border: 1px solid #333333;
	width: 500px;
	margin-right: auto;
	margin-left: auto;
}

#calculator_wrapper h3 {

	color: #FFFFFF;
	background: #333333;
	padding: 5px;
}


#calculator_content {

	padding: 5px;
	margin-right: auto;
	margin-left: auto;
}

.formfield_calculator {
	width: 100px;
	margin-bottom: 4px;
	font: 95% Verdana, Arial, Helvetica, sans-serif;
	padding-left: 3px;
	border-top: 1px solid #333333;
	border-right: 1px solid #333333;
	border-bottom: 1px solid #333333;
	border-left: 1px solid #333333;
}

.formfield_calculator_result {
	border: 1px solid #333333;
	background: #E4E4E4;
	width: 100px;
	margin-bottom: 4px;
	font: 95% Verdana, Arial, Helvetica, sans-serif;
	padding-left: 3px;
}

/*...........................................................................BUDGET PAGE*/
#budget h4 {
	font-size: 100%;
}

/*..........................................................................MARKET DATA PAGES*/
.table_row {
	color: #FFFFFF;
	background: #333333;
	font-weight: bold;
}
#table_data {
	background: #E4E4E4;
	border: 1px solid #333333;
	font-size: 85%;
}
#table_data td {
	border: 1px solid #FFFFFF;

}
#table_data th {
	border: 1px solid #FFFFFF;

}


/*............................................................................CLIENT SURVEY PAGE*/

#survey label {/*................survey page form label*/
	float: left;
	width: 300px;
}


/*.............................................................................CONTACT PAGE*/
#contact_left {
	float: left;
	width: 270px;
	margin-left: 0px;
	padding-left: 0px;
}


#contact_right {
	width: 250px;
	padding-left: 10px;
	margin: 5px 10px 10px 275px;
}


#contact_form {
	border: 1px solid #333333;
	padding-left: 5px;
	margin-bottom: 20px;
	background: #E4E4E4;
	padding-right: 0px;
	padding-top: 10px;
}

#contact_right #submit {/*contact page submit button - keep left*/
	margin-left: 0px;
}

#contactbox_heading {/*to give a heading box a background*/
	color: #ffffff;
	background: #333333;
	margin: 0px;
	padding: 2px 0px 2px 5px;
	border-top: 1px solid #333333;
	border-left: 1px solid #333333;
	border-right: 1px solid #333333;
	font-weight: bold;
	font-size: 120%;
}

/*..........................................................................SITE MAP PAGE*/

#map_left {
	float: left;
	width: 45%;
	margin-left: 10px;
}
#map_right {
	float: right;
	width: 45%;
}
.h3_map {
	margin-bottom: 20px;
}



/*..................................................................SEARCH PAGE*/

.highlight {/*.............highlight colout of search result*/
	background: #FFFF00;
}
.searchheading {/*single heading at top for what you've search on*/
	font-size: 200%;
	font-weight: bold;
}
.category {
	color: #666666;
}
.description {/*meta descritpion*/
	font-weight: bold;
	color: #333333;
	padding-left: 30px;
}

.context {/* section of page where search word found*/
	padding-left: 30px;
}
.infoline {/* line for page of search result, score, etc*/
	color: #BF578D;
	padding-left: 30px;
}

.zoom_searchform {/*..............the actual search box form*/
	border: 1px solid #333333;
	background: #E4E4E4;
	width: 500px;
	padding: 10px;
}
input.zoom_button {/*.............search button*/
	color: #BF578D;
	background: #FFFFFF;
	border: 1px solid #BF578D;
	font-weight: bold;
	margin-right: 15px;
}
input.zoom_searchbox {/*............ box where search is typed*/
	border: 1px solid #333333;
}

#google {
	background: #E4E4E4;
	width: 500px;
	border: 1px solid #333333;
	padding: 0px 10px;
	margin-top: 10px;
}
#google form {
	margin: 0px;
	padding: 0px;
}

#google #submit {
	background: #FFFFFF;
	font-style: italic;
	font-weight: bold;
	color: #BF578D;
	text-align: center;
	margin: 2px 5px 0px 0px;
	padding: 0px 2px;
	width: 130px;
	border: 1px solid #BF578D;
}

.result_title {
	font-size: 115%;
}
.results {
	padding-right: 15px;
	padding-left: 15px;
	margin-right: 15px;
	margin-left: 15px;
}

/*...........................................................END OF SEARCH PAGE*/

/*..............................................................LOGIN SYSTEM*/

#username_shown {/*shows name of user logged in*/
	float: right;
	margin-top: 10px;
	margin-right: 10px;
	color: #BF578D;
}
#navbox, #top_nav, #header, #underheader, #slogan, #side2, #footer, #username_shown, #print_button {
	display:none;	
}