/*  Global Reset  */

html, body, div, span, applet, object, iframe,
h1, h2, h3, h4, h5, h6, p, blockquote, pre,
a, abbr, acronym, address, big, cite, code,
del, dfn, em, font, img, ins, kbd, q, s, samp,
small, strike, strong, sub, sup, tt, var,
b, u, i, center,
dl, dt, dd, ol, ul, li,
fieldset, form, label, legend,
table, caption, tbody, tfoot, thead, tr, th, td {
	margin: 0;
	padding: 0;
	border: 0;
	outline: 0;
	font-size: 100%;
	vertical-align: baseline;
	background: transparent;
}

a{
	text-decoration: none;
}

body {
	font-family: Arial,sans-serif;
}

h1 , h2, h3, h4{

}

strong{
	font-weight:bolder;
}
a.newsstrong{
	font-weight:bold;
}

/* container */
#container {
	width:980px;
	margin-left: auto;
	margin-right: auto;
	background-color: #ffffff;

}

#container_startup {
	width:940px;
	margin-left: auto;
	margin-right: auto;
	background-color: #fcd9de;
	height:815px;			
	background-image: url('images/shapcott-startup-bg.gif');
	background-repeat: no-repeat;
	background-position: bottom center;
}

#container_startup2 {
	width:940px;
	margin-left: auto;
	margin-right: auto;
	background-color: #fcd9de;
	height:850px;			
	background-image: url('images/shapcott-startup-bg3.gif');
	background-repeat: no-repeat;
	background-position: bottom center;
}


#container_manage {
	width:940px;
	height: 750px;
	margin-left: auto;
	margin-right: auto;
	background-color: #d7ece5;	
	background-image: url('images/shapcott-manage-bg.gif');
	background-repeat: no-repeat;
	background-position: bottom center;
}

#container_audit {
	width:940px;
	margin-left: auto;
	margin-right: auto;
	background-color: #d7ece5;
	height:600px;		
	background-image: url('images/shapcott-audit-bg.gif');
	background-repeat: no-repeat;
	background-position: bottom center;
}

#container_sec {
	width:940px;
	margin-left: auto;
	margin-right: auto;
	background-color: #d7ece5;
	height:650px;		
	background-image: url('images/shapcott-sec-bg.gif');
	background-repeat: no-repeat;
	background-position: bottom center;
}
#container_career {
	width:940px;
	margin-left: auto;
	margin-right: auto;
	background-color: #f9fadf;
	height:650px;		
	background-image: url('images/shapcott-career-bg.gif');
	background-repeat: no-repeat;
	background-position: bottom center;
}

#container_con {
	width:940px;
	margin-left: auto;
	margin-right: auto;
	background-color: #d7ece5;
	height:650px;		
	background-image: url('images/shapcott-con-bg.gif');
	background-repeat: no-repeat;
	background-position: bottom center;
}

#container_pay {
	width:940px;
	margin-left: auto;
	margin-right: auto;
	background-color: #d7ece5;
	height:820px;		
	background-image: url('images/shapcott-pay-bg.gif');
	background-repeat: no-repeat;
	background-position: bottom center;
}

#container_vat {
	width:940px;
	margin-left: auto;
	margin-right: auto;
	background-color: #d7ece5;
	height:740px;		
	background-image: url('images/shapcott-vat-bg.gif');
	background-repeat: no-repeat;
	background-position: bottom center;
}


#container_book {
	width:940px;
	margin-left: auto;
	margin-right: auto;
	background-color: #d7ece5;
	height:1000px;	
	background-image: url('images/shapcott-book-bg.gif');
	background-repeat: no-repeat;
	background-position: bottom center;
}

#container_growing {
	width:940px;
	margin-left: auto;
	margin-right: auto;
	height:700px;			
	background-color: #f9fadf;
	background-image: url('images/shapcott-growing-bg.gif');
	background-repeat: no-repeat;
	background-position: bottom center;
}

#container_manac {
	width:940px;
	margin-left: auto;
	margin-right: auto;
	height: 620px;	
	background-color: #f9fadf;
	background-image: url('images/shapcott-manac-bg.gif');
	background-repeat: no-repeat;
	background-position: bottom center;
}

#container_mancon {
	width:940px;
	margin-left: auto;
	margin-right: auto;
	height:800px;			
	background-color: #f9fadf;
	background-image: url('images/shapcott-mancon-bg.gif');
	background-repeat: no-repeat;
	background-position: bottom center;
}

#container_other {
	width:940px;
	margin-left: auto;
	margin-right: auto;
	min-height:965px;
	height:965px;		
	background-color: #f4f3e3;
	background-image: url('images/shapcott-other-bg.gif');
	background-repeat: no-repeat;
	background-position: bottom center;
}

#container_contact {
	width:940px;
	margin-left: auto;
	margin-right: auto;
	background-color: #d7ece5;
	height:720px;	
	background-image: url('images/shapcott-contact-bg.gif');
	background-repeat: no-repeat;
	background-position: bottom center;
}

#container_tax {
	width:940px;
	margin-left: auto;
	margin-right: auto;
	height: 850px;	
	background-color: #f5ebc6;
	background-image: url('images/shapcott-tax-bg.gif');
	background-repeat: no-repeat;
	background-position: bottom center;
}

#container_est {
	width:940px;
	margin-left: auto;
	margin-right: auto;
	height: 750px;	
	background-color: #f5ebc6;
	background-image: url('images/shapcott-estate-bg.gif');
	background-repeat: no-repeat;
	background-position: bottom center;
}

#container_strat {
	width:940px;
	margin-left: auto;
	margin-right: auto;
	height: 750px;	
	background-color: #f5ebc6;
	background-image: url('images/shapcott-strat-bg.gif');
	background-repeat: no-repeat;
	background-position: bottom center;
}

#container_news {
	width:940px;
	margin-left: auto;
	margin-right: auto;	
	background-color: #f5ebc6;
}

#container_self {
	width:940px;
	margin-left: auto;
	margin-right: auto;
	height: 750px;	
	background-color: #f5ebc6;
	background-image: url('images/shapcott-self-bg.gif');
	background-repeat: no-repeat;
	background-position: bottom center;
}

#container_gains {
	width:940px;
	margin-left: auto;
	margin-right: auto;
	height: 750px;	
	background-color: #f5ebc6;
	background-image: url('images/shapcott-gains-bg.gif');
	background-repeat: no-repeat;
	background-position: bottom center;
}

.clear {
	clear: both;
}

.homequote{
	padding-top: 190px;
}

.container-inline div, .container-inline label {
display:inline;
}

.form-item label {
	font-weight:bold;
}

h2.othserv{
	padding-top:50px;
}

#corplinks{
	float:right;
	text-align:right;
	padding-left:40px;
	padding-right:40px;
	font-size:13px;
	padding-top: 5px;
}

#corplinks a, #corplinks a:visited{
	color:#004270;
	font-weight:bold;
}

#corplinks a.active {
	color: #666666;
}

/* header */
#header {
	/*padding-left: 40px;
	padding-right: 40px;*/
	width: 980px;
	padding-top: 20px;
}

#logo {
	width: 300px;
	height: 78px;
	float: left;
}

#tagline {
	float: right;
	width: 400px;
	text-align: right;
	padding-top:8px;
}

#tagline h1{
	color: #0098d6;
	font-size: 23px;
	font-family: Arial,sans-serif;
}

#tagline form {
	padding-top: 10px;
}

#tagline label {
	color: #004170;
}

#navigation {
	color: #004270;
	font-size: 13px;
	padding-top: 30px;
}

#navigation ul , #sub ul{
	list-style:none;
}

#navigation ul li{
	float:left;
	padding: 10px 10px;
	background-color: #e57221;
	margin-right: 6px;
}

#navigation ul li.first{

}
#navigation ul li.active{
	background-color: #b15715;
}

#navigation ul li.last{
	margin-right: 0px;
	border: none;
}

#navigation ul li a {
	color: #ffffff;
	font-weight: bold;
}

#navigation ul li a:hover, #navigation ul li a.active {
	color: #FFFFFF;
}

#navigation #sub {
	padding-top: 25px;
	text-align: right;
	float:right;
}

#navigation #sub ul {
	font-size: 12px;
	color:#666666;
}

#navigation #sub ul li {
	border: none;
	padding-left: 5px;
	padding-right: 5px;
}

#navigation #sub ul li.sublast {
	padding-right: 0px;
}
#navigation #sub ul li a {
	color:#666666;
}

#navigation #sub ul li a:hover, #navigation #sub ul li a.subactive {
	color: #004270;
}

#sub {
	padding-top: 15px;
	width:980px;
}

#sub ul {
	font-size: 12px;
	color:#666666;
}

#sub ul li {
	border: none;
	padding-left: 5px;
	padding-right: 5px;
	float: left;
}

#sub ul li.sublast {
	padding-right: 0px;
}
#sub ul li a {
	color: #0098d6;
}

#sub ul li a:hover, #sub ul li a.subactive {
	color: #004270;
}


/*  main  */

#main {
	padding-top: 25px;
	/*padding-left: 40px;
	padding-right: 40px;*/
	width: 980px;
}

#main a {
	color:#004270;
}

#main h1 span {

}

#main ul.second{
margin-left:20px;
padding-bottom:10px;
}

#main h1 {
	color: #e57221;
	font-size: 24px;
	font-weight: normal;
	padding-left: 0;
	margin-left: 0;
	line-height:1em;
	padding-top:10px;
}

#main h2 {
	line-height: 1.5em;
	padding-top: 10px;
	font-size: 16px;
	font-weight: normal;
	color: #004170;
}
#main h2.othserv {
	padding-top:50px !important;
}

#main .required {
	font-weight: normal;
	font-size: 10px;
}

#main h3, h4.title {
	line-height: 1.5em;
	padding-top: 10px;
	font-size: 16px;
	font-weight: normal;
	color: #004270;
}

#main p , #main label{
	line-height: 1.8em;
	color: #666666;
	font-family: Arial,sans-serif;
	font-size: 12px;
	margin-top: 10px;
}

#main ul {
	padding-top: 10px;
}

#main ul li {
	list-style-image:none;
	list-style-position:outside;
	list-style-type:disc;
	margin-left:13px;
	color: #666666;
	font-family: Arial, ssans-serif;
	font-size: 12px;
	line-height: 1.5em;
}

#main ul li.tax{
	font-size:15px;
}

#main #left {
	width: 226px;
	float:left;
	padding-bottom: 40px;
}

#main #left .views-field-title{
	line-height: 1.2em;
	padding-top: 10px;
	font-size: 14px;
	font-family: Arial, sans-serif;
	font-weight: normal;
	color: #004270;
	clear:both;
}

#main #left .views-field-upload-fid{
	color:#004270;
	font-size: 12px;
	float:left;
}

#main #left #form{
	background-color: #ffffff;
	padding-top: 5px;
}

#main #left #form .formleft{
	width:125px; 
	float:left;
}

#main #left #form .formlong{
	width:300px; 
	float:left;
}

#main #left #form .formright{
	width:165px; 
	float:left;
	padding-bottom: 5px;
}

#main #left #form .conterror {
	width:60px;
	float:left;
	font-size: 8px;
	color: red;
	font-family: Arial, sans-serif;
}

#main #left #form .formtext{

}

#main #left .more{
	text-align:right;
	font-size: 12px;
} 

#main #right {
	width: 730px;
	float: right;
}
#main #resourcesmiddle {
	width: 460px;
	padding-left:20px;
	float: left;
}
#main #resourcesright {
	width: 250px;
	float: right;
}

#main #contactmiddle {
	width: 400px;
	padding-left:20px;
	float: left;
}
#main #contactright {
	width: 300px;
	padding-left:20px;
	float: left;
}

#main #startupleft {
	width: 300px;
	float:left;
}

#main #startupright {
	width: 440px;
	float: right;
}

#main #frontimage {
	text-align: center;
	padding-bottom: 20px;
	padding-top: 20px;
}

#main .col {
float:left;
padding:10px 10px 0;
width:325px;
/*border-right: 1px solid #004170;*/
}

#main .col1 {
float:left;
padding:10px 10px 0;
width:265px;
/*border-right: 1px solid #004170;*/
}

#main .nobord {
	border-right: none !important;
	padding-left: 30px !important;
}

#main .colsign {
float:right;
padding:10px 10px 0;
width:265px;
}

#main .col p{
line-height: 1.5em;
}
/*  bottom  */

#bottom {
	background-image: url('images/shapcott-bg-home.gif');
	height: 278px;
}

#bottom_other {
	height: 278px;
}

#bottom_startup {
	margin-top: 20px;
	height: 100px;
}

#bottom_services {
	height: 278px;
}

#bottom_contact {
	margin-top: 73px;
	height: 100px;
}

#newsbottom {
	height: 129px;
	width: 940px;
	background-image: url('images/news_foot.gif');
	background-repeat: no-repeat;
	background-position: bottom center;	
	padding-top:50px;
}

/*  footer  */

#footer {
	width:980px;
	margin-top: 20px;
	margin-bottom: 10px;
	margin-left: auto;
	margin-right: auto;
	line-height: 1.5em;
	font-size: 11px;
}

#footer a{
	color: #004270;
}

#footer #footleft {
	color: #666666;
	float:left;
	width: 700px;
}

#footer #footleft a{
	color: #666666;
}

#footer #footleft #footimg{
	float:left;
	width:120px;
}

#footer #footleft #footadd{
	float:left;
	width:580px;
}

#footer #footright {
	width: 250px;
	float:right;
	text-align: right;
	color: #004270;
}

#footer #footright a{
	font-weight: bold;
	color: #004270;
}

.content {
	line-height: 1.5em;
	color: #666666;
	font-family: Arial,sans-serif;
	font-size: 12px;
	margin-top: 10px;
}

span.submitted {
	font-family: Arial,sans-serif;
	font-size: 10px;
}
.links {
	text-align: right;
}

a.header {
	color: #e57221 !important;
	padding-top: 15px;
}
h1.sub {
	padding-top: 25px !important;
}

img.icaew {
	padding-bottom:10px;
}

input.signup {
	padding-top: 5px;
}

ul.second{
	margin-left:20px;
}

p.fluid{
	color: #666666;
}

img.cis {
	padding-top: 300px;
}

a.fact {
	font-size:16px;
}
.colsign a.fact{
	font-size:12px !important;
}
.colsign a.moreinfo {
	float:right !important;
	display:none !important;
}
a.moreinfo {
	float:right;
}

strong.home {
color: #262626;
}

.views-row{
	clear:both;
}

.blue{
	background-color: #e5f3fc;
	border: solid 1px #d1e4f3;
	padding: 15px;
}

.blue h2{
	font-size: 20px !important;
	font-weight: bold !important;
	padding-top: 0 !important;
}

.blue p{
	color: #004170 !important;
}
.blue label{
	float: left;
	color: #004170 !important;
	line-height: 1.5em !important;
}
.blue input{
	float: right;
	margin-top: 5px;
}
.space{
	margin-top: 20px;
}

.blue ul{
	padding-top: 0 !important;
}

.blue ul li{
	list-style: none !important;
	margin-left:0 !important;
	line-height:1.8em !important;
}

.blue input.signews{
	float: left;
}
.newserror{
	font-size: 10px;
	color: red;
}
.imgCenter{
	text-align: center;
}
.line{
border-top:1px solid #BBBBBB;
margin-top:20px;
}
.morepad{
padding-top: 0px;
}
.links ul li{
	list-style-type:none !important;
}
#resourcesright #block-views-newsletters-block_1  h2, #resourcesright #block-views-factsheets_newsletters-block_2 h2, #resourcesright #block-views-latest_news-block_2  h2{
	font-weight:normal !important;
}
#resourcesright .view-newsletters a.fact, #resourcesright .view-factsheets-newsletters a.fact{
font-size:12px !important;
display:block;
}
#resourcesright .view-newsletters a.moreinfo, #resourcesright .view-factsheets-newsletters a.moreinfo{
display:none !important;
}
.view-footer{
	text-align:right;
}

#block-views-latest_news-block_2 .views-row{
	padding-bottom:10px;
}

img.office{
	padding-top:30px;
}