.service-hero{display:grid;grid-template-columns:1.25fr 1fr;gap:8%;align-items:center;padding-top:36px;padding-bottom:65px}.breadcrumbs{display:flex;gap:12px;font-size:11px;color:var(--muted);margin-bottom:38px}.breadcrumbs a{text-decoration:underline}.service-hero h1{font-size:clamp(40px,4.1vw,66px)}.service-hero .intro{max-width:550px}.service-brief{background:#e9ede5;border-top:3px solid #bd8a53;padding:35px;position:relative}.service-brief img{width:65px;height:65px;display:block;margin:0 0 30px auto}.service-brief h2{font-size:33px}.service-brief p{color:var(--muted);margin-top:18px;font-size:13px}.service-brief .eyebrow{font-size:8px;letter-spacing:1.5px}.service-brief ol{list-style:none;counter-reset:brief;padding:0;margin:25px 0 30px}.service-brief li{counter-increment:brief;border-top:1px solid #c8d2c6;padding:13px 0;font-size:13px;display:flex;gap:17px}.service-brief li:before{content:'0' counter(brief);color:#a36b34;font-size:10px;padding-top:3px}.brief-foot{font-size:8px;letter-spacing:1.7px}.service-scope{border-top:1px solid var(--line)}.service-scope .section-heading>div{max-width:570px}.service-scope .section-heading>p{max-width:420px}.scope-cards{display:grid;grid-template-columns:repeat(auto-fit,minmax(210px,1fr));border:1px solid var(--line)}.scope-cards article{padding:28px;border-right:1px solid var(--line)}.scope-cards article:last-child{border:0}.scope-cards .eyebrow{color:#a36b34}.scope-cards p{font-size:13px;color:var(--muted);margin-bottom:0}.handover{background:#e9ede5;display:grid;grid-template-columns:1.1fr 1fr;gap:10%}.handover h2{margin-bottom:24px}.handover p{color:var(--muted);font-size:14px}.handover .text-link{margin-top:15px}.handover-list{background:var(--ivory);padding:32px;align-self:start}.handover-list ul{padding-left:18px;margin:24px 0;line-height:1.8}.handover-list li{padding:8px 0;border-bottom:1px solid var(--line);font-size:13px}.handover-list p{font-size:12px;margin:0}.service-links{display:grid;grid-template-columns:repeat(3,1fr);gap:22px;margin-top:32px}.service-links a{display:flex;justify-content:space-between;gap:16px;border-top:2px solid #bd8a53;border-bottom:1px solid var(--line);padding:24px 0;font-family:'Manrope',sans-serif;font-size:18px}.service-links a:hover{color:#a36b34}.service-links span{color:#a36b34}.related{padding-top:60px;padding-bottom:60px}.related h2{font-size:31px}.uae-discovery{border-top:1px solid var(--line)}@media(max-width:1000px){.service-hero{gap:5%}.service-brief{padding:25px}.service-links a{font-size:16px}.scope-cards{grid-template-columns:1fr 1fr}.scope-cards article{border-bottom:1px solid var(--line)}}@media(max-width:700px){.service-hero,.handover,.service-links{grid-template-columns:1fr}.service-hero{padding-top:24px;gap:28px}.breadcrumbs{margin-bottom:30px;flex-wrap:wrap}.service-hero h1{letter-spacing:-2px;font-size:42px}.service-brief img{margin-bottom:20px}.service-brief h2{font-size:29px}.scope-cards{grid-template-columns:1fr}.scope-cards article{border-right:0}.handover{gap:28px}.handover-list{padding:25px}.service-links{gap:0;margin-top:25px}.service-links a{padding:20px 0}.contact .intro{color:#bacbca}}

.service-nav{position:relative}.service-nav summary{font:inherit;gap:8px;align-items:center}.service-nav summary:after{content:'⌄';margin-left:0;color:var(--ink)}.service-nav[open] summary:after{content:'⌃'}.service-nav-links{position:absolute;top:calc(100% + 18px);left:-20px;min-width:265px;padding:12px 0;background:var(--ivory);border:1px solid var(--line);box-shadow:0 12px 28px #103e4314;z-index:20}.service-nav-links a{display:block;padding:12px 20px;white-space:nowrap}.service-nav-links a:hover{background:#e9ede5}.service-nav-links a:last-child{border-top:1px solid var(--line)}@media(max-width:700px){.service-nav-links{position:static;min-width:0;box-shadow:none;border:0;border-left:2px solid #bd8a53;margin:15px 0 0;padding:0}.service-nav-links a{white-space:normal;padding:10px 15px}.service-nav summary{justify-content:flex-start}}
.official-source{font-size:11px;color:var(--muted);margin-top:25px}.official-source a{text-decoration:underline}.tax-paths{grid-template-columns:1fr 1fr;margin:25px 0}.tax-paths a{font-size:15px}.service-nav-links{max-height:65vh;overflow-y:auto}@media(max-width:700px){.service-nav-links{max-height:none}.tax-paths{grid-template-columns:1fr}}