body {
	margin: 10px 0px;
	padding: 0px;
	text-align: center;
	height: 100%;
	width: 100%;
}


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

/*.................................................................................NAVIGATION*/
#nav {
	color: #FFFFFF;
	background: #945369;
	height: 20px;
	margin: 0px;
	padding: 0px;
	border-bottom: 2px solid #FFFFFF;
}

#nav, #nav ul { /* all lists */
	padding: 0;
	margin: 0;
	list-style: none;
	line-height: 1.5em;
}


#nav a {
	padding: 3px 8px 3px 8px;
	font: bold 1em Verdana, Arial, Helvetica, sans-serif;
	text-decoration: none;
	color:#ffffff;
	display: block;
}

#nav a:hover {
	color: #945369;
	background: #FFFFFF;
}

#nav ul li ul {/*.................border around dropdown*/
	background-color:#ffffff;
	border-top-width: 0px;
	border-right-width: 2px;
	border-bottom-width: 2px;
	border-left-width: 2px;
	border-top-style: solid;
	border-right-style: solid;
	border-bottom-style: solid;
	border-left-style: solid;
	border-top-color: #FFFFFF;
	border-right-color: #FFFFFF;
	border-bottom-color: #FFFFFF;
	border-left-color: #FFFFFF;
}

#nav ul li ul li{
	width:25em;
	display: block;
	margin-top: 1px;
	margin-bottom: 1px;
	background: #945369;
 }
 
#nav ul li ul li a {
	font: bold 0.9em Verdana, Arial, Helvetica, sans-serif;
	padding: 2px 8px;
	white-space:nowrap;
		}

#nav li { /* all list items */
	float: left;
	width: auto; /* width needed or else Opera goes nuts */
	border-left: 1px solid #FFFFFF;
	padding:0;
	margin:0; 

}

#nav li ul{ /* second-level lists */
	position: absolute;
	background: #945369;
	width: auto;
	top: -1000px; /* using top instead of display:none to hide menus */
	border: 1px solid #945369;
}

#nav li ul li{
	clear: both;
	width: auto;
	padding: 0 0px 0 0;
	margin-top: 2px;
	margin-bottom: 2px;
	border-bottom: none;
	border-top-style: none;
	border-right-style: none;
	border-left-style: none;
	}

#nav li:hover ul, #nav li.sfhover ul { /* lists nested under hovered list items */
	top: auto;
}
#nav li:hover, #nav li.hover {/* fix to stop sticking menus in ie7*/
    position: static;
}

#nav li#home {
	border-width: 0px;
	border-style: none;
}

#nav li a#contact {
	padding-right: 13px;
}

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


#header {
	width: 750px;
	margin: 0px;
	padding: 0px;
	background: url(images/banner.jpg) no-repeat;
	height: 90px;
}

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

#topheader {/*................the whole line*/
	height: 75px;
	width: 750px;
	background-color: #FFFFFF;
	border-top-width: 2px;
	border-bottom-width: 3px;
	border-top-style: solid;
	border-bottom-style: solid;
	border-top-color: #945369;
	border-bottom-color: #945369;
}
#searchform { /*....................form for search box under navigation*/
	margin: 10px 0px 0px;
	padding: 0px;
	float: right;
	text-align: right;
	width: 200px;
}

.submitsearch {/*......................search button*/
	font-weight: bold;
	color: #945369;
	background: #FFFFFF;
	border: 1px solid #000000;
	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;
}
#name_logo {/*.....................practice name and logo*/
	float: left;
	width: 540px;
	margin-top: 5px;
	vertical-align: middle;
	padding-left: 5px;
	padding-bottom: 3px;
}

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


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


#content2 { /*...................template2 content*/
	margin: 0px 0px 0px 5px;
	padding: 5px 0px 0px;
	float: right;
	width: 100%;
}


/*.........................................................................TEMPLATE 2 LEFT SIDE*/
#side2 {
	margin: 0px 5px 0px 0px;
	padding: 0px 5px 0px 0px;
	width: 160px;
	font-size: 85%;
	line-height: 1.3em;
}

#side2 p {
	margin-bottom: 5px;
}

#side2 h3 {
	font-size: 100%;
	margin-top: 0px;
	margin-bottom: -5px;
}

#tips_heading {/*heading for register for tax tips box*/
	color: #ffffff;
	background: #945369;
	margin: 0px;
	padding: 0px 0px 2px 5px;
	border-top: 1px solid #945369;
	border-left: 1px solid #945369;
	border-right: 1px solid #945369;
	font-weight: bold;
	font-size: 120%;
}


#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 0px 5px;
	background: #FFE8E8;
	margin-top: 10px;
	margin-bottom: 0px;
}



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

/*...................................................................FOOTER AREA*/
#footer {
	padding: 5px 0px 0px;
	clear: both;
	margin-top: 10px;
	margin-right: auto;
	margin-left: auto;
	line-height: 1.5em;
	vertical-align: bottom;
	text-align: center;
	width: 750px;
	background: #945369;
	color: #FFFFFF;
	font-weight: bold;
}

#footer a {
	font: bold 100% Verdana, Arial, Helvetica, sans-serif;
	padding-right: 4px;
	padding-left: 7px;
	border-left: 1px solid #FFFFFF;
	margin-bottom: 5px;
	margin-top: 10px;
	color: #FFFFFF;
}

#footer a:hover {
	text-decoration: none;
	font-style: italic;
	font-weight: bold;
	font-variant: small-caps;
}
#bottom_nav a {/*..............Very bottom links*/
	color: #FFFFFF;
	font-weight: bold;
	font-size: 85%;
}
#footer p {
	margin: 2px 0px;
	padding: 0px;
	font-size: 90%;
}

#ie5_footer {/* to sort footer for IE5*/
	text-align: center;
}
#footer #contact_map {/*........border colour to right of contact*/

	border-right: 1px solid #FFFFFF;
}

.last_footer {/*........border colour to right of profile*/

	border-right: 1px solid #FFFFFF;
}


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

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

.formfield {/*..........................short formfield coloured background*/
	border: 1px solid #945369;
	background: #FFE8E8;
	width: 100px;
	margin-bottom: 4px;
	font: 95% Verdana, Arial, Helvetica, sans-serif;
}


.formfield2 {/*.................................wider formfield coloured background*/
	background: #FFE8E8;
	width: 300px;
	margin-bottom: 4px;
	font: 95% Verdana, Arial, Helvetica, sans-serif;
	padding-left: 5px;
	padding-right: 5px;
	border: 1px solid #945369;
}

.formfield3 {/*.................................wider formfield white background*/
	border: 1px solid #945369;
	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 #945369;
	width: 100px;
	margin-bottom: 4px;
	font: 100% Verdana, Arial, Helvetica, sans-serif;
}

.formfield5 {/*..........................medium formfield used on user registration page*/
	background: #FFE8E8;
	width: 200px;
	margin-bottom: 4px;
	font: 95% Verdana, Arial, Helvetica, sans-serif;
	padding-left: 5px;
	padding-right: 5px;
	border: 1px solid #945369;
}

.submit {/*submit button with no margin*/
	font-weight: bold;
	color: #FFFFFF;
	background: #945369;
	border: 1px solid #000000;
}


#submit {/*id submit button with margin*/
	font-weight: bold;
	color: #FFFFFF;
	background: #945369;
	border: 1px solid #000000;
	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;
}

.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;
}

#arrow {
	list-style: url(images/list_triangle.gif);
}




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

h1 {
	font-size: 130%;
	color: #945369;
	border-bottom: 1px dashed #945369;
	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: #333333;
}

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: #945369;
	margin-bottom: 10px;
	margin-top: 20px;
	padding-left: 10px;
	padding-top: 3px;
	padding-bottom: 3px;
}


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

a {
	color: #945369;
	text-decoration: none;
}
a:hover {
	font-weight: bold;
	color: #945369;
	font-style: italic;
	font-variant: small-caps;
	text-decoration: underline;
}

/*...........................................................................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 #945369;
	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: #945369;
}


/*.................................................................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;
}

#index_love {
	text-align: right;
	padding-right: 30px;
	margin-bottom: 5px;
}

#index_love p {/* to align text left in paragraph next to image*/
	text-align: left;
}
#index_services {
	list-style: none;
	font-size: 110%;
}
.clear {/*.................... to clear paragraph below image on index page*/
	clear: both;
	margin-right: 30px;
	margin-left: 30px;
}

#index_h1 {
	font-size: 20px;
	border-style: none;
	margin-top: 5px;
	line-height: 1.5em;
	margin-bottom: -5px;
	color: #333333;
}
#index_h2 {
	font-size: 18px;
	margin-top: 60px;
	margin-bottom: -10px;
}
#index_why {/* block about why on index page*/
	padding: 5px 5px 0px 0px;
	width: 510px;
	clear: both;
	text-align: left;
	margin-top: 25px;
	margin-left: 25px;
	margin-bottom: 0px;
	border-top: 1px dashed #945369;
}
#index_why_right {
	margin-right: 20px;
	padding-left: 20px;
	margin-bottom: 0px;
	padding-bottom: 0px;
}

#index_why_left {
	float: left;
	margin-right: 20px;
	margin-left: 0px;
	padding-left: 0px;
	margin-bottom: 0px;
	padding-bottom: 0px;
}

#index_why h2 {
	margin-top: 5px;
	margin-bottom: 0px;
	font-weight: bold;
	color: #945369;
}


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


#index_news {
	border-top: 1px dashed #945369;
	border-bottom: 1px dashed #945369;
	margin-top: 10px;
	padding: 10px 5px 5px 0px;
	width: 510px;
	margin-left: 25px;
}

#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;
	width: 510px;
	margin-left: 25px;
}


#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 #945369;
	border-bottom: 1px solid #945369;
}


/*.........................................................................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 #945369;
	border-bottom: 1px solid #945369;
}
#tables table {
	border-top: 1px solid #945369;
	border-left: 1px solid #945369;
}


/*.............................................................. SPECIAL REPORTS PAGE*/
.report {
	margin: 30px auto 20px;
	padding: 5px;
	width: 500px;
	border-top: 1px solid #945369;
	border-bottom: 1px solid #945369;
	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: 45%;
	margin-left: 15px;
	float: left;
}
#links_right {
	width: 45%;
	float: right;
}
#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 #945369;
	border-bottom: 1px solid #945369;
	margin: 30px auto;
	height:7em;
}

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

.eebuttons {/*.......................calculate & reset buttons*/
	font-weight: bold;
	color: #FFFFFF;
	background: #945369;
	border: 1px solid #000000;
}

#calculator_wrapper {
	border: 1px solid #945369;
	width: 500px;
	margin-right: auto;
	margin-left: auto;
}

#calculator_wrapper h3 {/*calculator title in box*/

	color: #FFFFFF;
	background: #945369;
	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: 1px solid #945369;
}

.formfield_calculator_result {
	border: 1px solid #945369;
	background: #FFE8E8;
	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 {/*for colour of every other row including header row*/
	color: #FFFFFF;
	background: #945369;
	font-weight: bold;
}
#table_data {/* for colour of of all rows not coloured*/
	background: #FFE8E8;
	border: 1px solid #945369;
	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: 300px;
}


#contact_right {
	width: 330px;
	float: right;
	padding-left: 10px;
	margin-top: 5px;
	margin-right: 10px;
	margin-bottom: 10px;
}


#contact_form {
	border: 1px solid #945369;
	padding-left: 5px;
	margin-bottom: 20px;
	background: #FFE8E8;
	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: #945369;
	margin: 0px;
	padding: 2px 0px 2px 5px;
	border-top: 1px solid #945369;
	border-left: 1px solid #945369;
	border-right: 1px solid #945369;
	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 colour 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: #945369;
	padding-left: 30px;
}

.zoom_searchform {/*..............the actual search box form*/
	border: 1px solid #945369;
	background: #FFE8E8;
	width: 500px;
	padding: 10px;
}
input.zoom_button {/*.............search button*/
	color: #FFFFFF;
	background: #945369;
	border: 1px solid #000000;
	font-weight: bold;
	margin-right: 15px;
}
input.zoom_searchbox {/*............ box where search is typed*/
	border: 1px solid #945369;
}

#google {
	background: #FFE8E8;
	width: 500px;
	border: 1px solid #945369;
	padding: 0px 10px;
	margin-top: 10px;
}
#google form {
	margin: 0px;
	padding: 0px;
}

#google #submit {
	background: #945369;
	font-style: italic;
	font-weight: bold;
	color: #FFFFFF;
	text-align: center;
	margin: 2px 5px 0px 0px;
	padding: 0px 2px;
	width: 130px;
}

.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: #945369;
}
#nav, #top_nav, #topheader, #header, #underheader, #slogan, #footer, #username_shown, #print_button {
	display:none;	
}