body {
	font-family: Verdana, Arial, Helvetica, sans-serif;
	font-size: 12px;
	color: #42403c;
	margin-top: 0px;
	margin-right: 0px;
	margin-bottom: 30px;
	margin-left: 0px;
}
.main_background_bg {
	background-attachment: scroll;
	background-image: url(../graphics/background-image.jpg);
	background-repeat: no-repeat;
	background-position: center top;
	background-color: #FFFFFF;
	vertical-align: top;
}

.main_background_bottom {
	background-attachment: scroll;
	background-image: url(../graphics/bottom_panel_bg.gif);
	background-repeat: no-repeat;
	background-position: center top;
}

.top_panel_left {
	text-align: left;
	vertical-align: top;
	width: 680px;
}

.top_panel_middle {
	text-align: center;
	vertical-align: top;
	width: 400px;
	padding-top: 0px;
}
.top_menu_holder_left {
	padding-right: 2px;
}

.top_panel_right {
	text-align: right;
	vertical-align: top;
	padding-right: 15px;
}

.top_menu_left {
	text-align: left;
	vertical-align: top;
	width: 160px;
	padding-left: 15px;
}

.top_menu_right {
	text-align: right;
	vertical-align: top;
	width: 760px;
	padding-right: 15px;
	padding-bottom: 1px;
}

body#quote a#tquote,
body#about a#tabout,
body#contact a#tcontact,
body#news a#tnews,
body#usefulforms a#tuseful
{
	text-align: center;
	display: block;
	float: left;
	width: 118px;
	padding-top: 7px;
	padding-bottom: 7px;
	color: #42403c;
	font-size: 12px;
	background-color: #FFFFFF;
	border-top-width: 1px;
	border-right-width: 1px;
	border-left-width: 1px;
	border-top-style: solid;
	border-right-style: solid;
	border-bottom-style: solid;
	border-left-style: solid;
	border-top-color: #42403c;
	border-right-color: #42403c;
	border-left-color: #42403c;
	border-bottom-width: 1px;
	border-bottom-color: #FFFFFF;
}


a.topmenu:link {
	text-align: center;
	display: block;
	float: left;
	width: 118px;
	padding-top: 7px;
	padding-bottom: 7px;
	color: #FFFFFF;
	font-size: 12px;
	background-color: #48433F;
	border-top-width: 1px;
	border-right-width: 1px;
	border-left-width: 1px;
	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-left-color: #FFFFFF;
	border-bottom-width: 1px;
	border-bottom-color: #48433F;
}

a.topmenu:visited {
	text-align: center;
	display: block;
	float: left;
	width: 118px;
	padding-top: 7px;
	padding-bottom: 7px;
	color: #FFFFFF;
	font-size: 12px;
	background-color: #48433F;
	border-top-width: 1px;
	border-right-width: 1px;
	border-left-width: 1px;
	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-left-color: #FFFFFF;
	border-bottom-width: 1px;
	border-bottom-color: #48433F;
}

a.topmenu:hover {
	text-align: center;
	display: block;
	float: left;
	width: 118px;
	padding-top: 7px;
	padding-bottom: 7px;
	color: #FFFFFF;
	font-size: 12px;
	background-color: #B1AC84;
	border-top-width: 1px;
	border-right-width: 1px;
	border-left-width: 1px;
	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-left-color: #FFFFFF;
	border-bottom-width: 1px;
	border-bottom-color: #B1AC84;
}

a.topmenu:active {
	text-decoration: none;
}

.panel_left_holder {
	width: 160px;
	padding-top: 5px;
	padding-right: 14px;
	border-right-width: 1px;
	border-right-style: dashed;
	border-right-color: #42403c;
	vertical-align: top;
	padding-bottom: 15px;
}
.panel_middle_holder {
	vertical-align: top;
	width: 580px;
	padding-top: 5px;
	padding-right: 15px;
	padding-left: 15px;
	padding-bottom: 15px;
}

.panel_right_holder {
	width: 160px;
	padding-top: 5px;
	padding-left: 14px;
	border-left-width: 1px;
	border-left-style: dashed;
	border-left-color: #42403c;
	vertical-align: top;
}

.contact_form_left {
	text-align: left;
	vertical-align: top;
	width: 400px;
	padding-bottom: 10px;
	padding-top: 5px;
}
.contact_form_table {
	background-color: #E3E1D3;
	width: 370px;
	padding-top: 9px;
	padding-right: 14px;
	padding-bottom: 20px;
	padding-left: 14px;
	border: 1px solid #48433F;
}
.contact_form_item_text {
	font-size: 11px;
	padding-top: 5px;
	padding-bottom: 5px;
}
.contact_form_right {
	text-align: left;
	vertical-align: top;
	width: 165px;
	padding-bottom: 10px;
	padding-top: 5px;
	padding-left: 15px;
}
.contact_panel_right {
	text-align: left;
	vertical-align: top;
	width: 165px;
	padding-top: 5px;
	padding-left: 15px;
}
.contact_navigation_panel {
	font-size: 12px;
	padding-top: 3px;
	padding-bottom: 3px;
	border-top-width: 1px;
	border-bottom-width: 1px;
	border-top-style: dashed;
	border-bottom-style: dashed;
	border-top-color: #42403C;
	border-bottom-color: #42403C;
	font-weight: bold;
	color: #000000;
}
.contact_form_input {
	font-family: Verdana, Arial, Helvetica, sans-serif;
	font-size: 12px;
	padding-top: 2px;
	padding-bottom: 2px;
	padding-left: 5px;
}
.submit_button {
	font-family: Verdana, Arial, Helvetica, sans-serif;
	font-size: 16px;
	font-weight: bold;
	color: #FFFFFF;
	background-color: #7E251A;
	padding-top: 10px;
	padding-right: 10px;
	padding-bottom: 10px;
	padding-left: 10px;
	border: 1px solid #48433F;
}


.image_left {
	padding-right: 15px;
}

.image_right {
	padding-left: 15px;
}

.textsize12 {
	font-size: 12px;
}

.textsize14 {
	font-size: 14px;
}
.textsize16 {
	font-size: 16px;
}
.textsize18 {
	font-size: 18px;
}
.textsize20 {
	font-size: 20px;
}

.textsize14_bold_red {
	font-size: 14px;
	font-weight: bold;
	color: #7E251A;
}
.textsize16_bold_red {
	font-size: 16px;
	font-weight: bold;
	color: #7E251A;
}

.top_navigation_panel {
	font-size: 16px;
	padding-top: 3px;
	padding-bottom: 3px;
	border-top-width: 1px;
	border-bottom-width: 1px;
	border-top-style: dashed;
	border-bottom-style: dashed;
	border-top-color: #42403C;
	border-bottom-color: #42403C;
	font-weight: bold;
	color: #7E251A;
}

body#homepage a#bhomepage,
body#quote a#bquote,
body#about a#babout,
body#contact a#bcontact,
body#news a#bnews,
body#resources a#bresources

{
	color: #FFFFFF;
	text-decoration: none;
}
.panel_left_item {
	text-align: left;
	vertical-align: top;
	padding-top: 20px;
	padding-left: 15px;
}

.textmiddle_gap_top_bot_small {
	padding-top: 5px;
	padding-bottom: 5px;
	vertical-align: top;
}

li {
	list-style-image: url(../graphics/red-block-bullet.gif);
}
.content_panel_left_holder {
	text-align: left;
	vertical-align: top;
	width: 280px;
	padding-right: 10px;
	padding-bottom: 5px;
}
.content_panel_right_holder {
	text-align: left;
	vertical-align: top;
	width: 280px;
	padding-bottom: 5px;
	padding-left: 10px;
}

a.dark:link {
	color: #B0AEA2;
	text-decoration: none;
}
a.dark:visited {
	color: #B0AEA2;
	text-decoration: none;
}
a.dark:hover {
	color: #FFFFFF;
	text-decoration: none;
}
.bottom_panel {
	color: #B0AEA2;
	text-align: right;
	vertical-align: top;
	padding-top: 20px;
	padding-right: 15px;
	padding-bottom: 30px;
}
a.dark:active {
	text-decoration: none;
}

a:link {
	color: #42403c;
	text-decoration: none;
}
a:visited {
	color: #42403c;
	text-decoration: none;
}
a:hover {
	color: #9E3C2E;
	text-decoration: none;
}
a:active {
	text-decoration: none;
}

body#homepage a#lhome,
body#accounts a#laccounts,
body#taxreturn a#ltaxreturn,
body#taxplan a#ltaxplan,
body#startup a#lstartup,
body#businessdev a#lbusinessdev,
body#payroll a#lpayroll,
body#vat a#lvat,
body#company a#lcompany,
body#insolvency a#linsolvency,
body#sage a#lsage,
body#usefulforms a#lusefulforms,
body#quote a#lquote,
body#testimonials a#ltestimonials,
body#about a#labout,
body#contact a#lcontact,
body#news a#lnews,
body#resources a#lresources,
body#sitemap a#lsitemap

{
	text-align: left;
	display: block;
	float: left;
	width: 150px;
	padding-top: 2px;
	padding-bottom: 4px;
	line-height: 14px;
	color: #FFFFFF;
	font-size: 12px;
	padding-left: 10px;
	border-bottom-width: 1px;
	border-bottom-style: solid;
	border-bottom-color: #A29B6A;
	background-color: #7E251A;
}

a.leftmenu:link {
	text-align: left;
	display: block;
	float: left;
	width: 150px;
	padding-top: 2px;
	padding-bottom: 4px;
	line-height: 14px;
	color: #42403c;
	font-size: 12px;
	padding-left: 10px;
	border-bottom-width: 1px;
	border-bottom-style: solid;
	border-bottom-color: #A29B6A;
}

a.leftmenu:visited {
	text-align: left;
	display: block;
	float: left;
	width: 150px;
	padding-top: 2px;
	padding-bottom: 4px;
	line-height: 14px;
	color: #42403c;
	font-size: 12px;
	padding-left: 10px;
	border-bottom-width: 1px;
	border-bottom-style: solid;
	border-bottom-color: #A29B6A;
}

a.leftmenu:hover {
	text-align: left;
	display: block;
	float: left;
	width: 150px;
	padding-top: 2px;
	padding-bottom: 4px;
	line-height: 14px;
	color: #000000;
	font-size: 12px;
	padding-left: 10px;
	border-bottom-width: 1px;
	border-bottom-style: solid;
	border-bottom-color: #A29B6A;
	background-color: #E2E1D2;
}

a.leftmenu:active {
	text-decoration: none;
}



.menu_panel_left_spacer {
	padding-bottom: 2px;
}

.textmiddle_gap_top_bot {
	padding-top: 5px;
	padding-bottom: 5px;
	vertical-align: top;
	height: 495px;
}
.gap_top {
	text-align: left;
	vertical-align: top;
	padding-top: 5px;
}

.gap_bot {
	text-align: left;
	vertical-align: top;
	padding-bottom: 5px;
}
.gap_top_bot {
	text-align: left;
	vertical-align: top;
	padding-bottom: 5px;
	padding-top: 5px;
}


.textmiddle_gap_bot {
	padding-bottom: 5px;
	vertical-align: top;
	height: 500px;
}

.textmiddle_long_gap_top_bot {
	padding-top: 5px;
	padding-bottom: 5px;
	vertical-align: top;
	height: 620px;
}

.leftpanel_textcontent {
	text-align: left;
	vertical-align: top;
	padding-top: 10px;
	padding-bottom: 15px;
	padding-left: 10px;
	font-size: 11px;
}
.textsize11_bold_red {
	font-size: 11px;
	font-weight: bold;
	color: #7E251A;
}
.textsize14_bold_grey {
	font-size: 14px;
	font-weight: bold;
	color: #4f5b73;
}
.textsize12_bold_grey {
	font-size: 12px;
	font-weight: bold;
	color: #4f5b73;
}

.textsize11_bold_grey {
	font-size: 11px;
	font-weight: bold;
	color: #4f5b73;
}



.textsize11 {
	font-size: 11px;
}