Tax, indexed as what is charged and as how it is worked out.
Income tax and its allowances, VAT, inheritance tax, capital gains, corporation tax and stamp duty — the charges, bands, thresholds and reliefs a tax question turns on, beside the computations that put a figure on them. You declare where you are standing, and the rows around you come back.
The model holds the domain; your org holds its own light on it.
A Hue Model is the world model of a domain — its rows, the positions they stand in, the two sides they fall on, and, where the domain has one, the source of truth that settles a row. There are no people in it. It is a model of the world, not of anyone in it, and it has no cutoff — only a last-visited state. You stand somewhere in it and it answers by position.
Stand somewhere, and the rows come to you
You copy a position out of the chamber's own map and send it back. No words are matched and nothing is guessed on your behalf — the door reads structure the index already carries, and answers with the neighbourhood you are standing in.
The rows below arrived with no search term at all, by position alone.
INCOME TAX AND ALLOWANCES › Personal Allowance and Taper
placed
7
observed
0
unobserved
7
reached
7
the room you named
personal allowance
the income-tax-free allowance (£12,570)
feature
personal allowance taper
withdrawal of the allowance above £100,000
feature
marriage allowance
transfer of 10% of the personal allowance between spouses
feature
adjusted net income
income measure for the allowance taper
feature
the rest of its floor
basic rate
20% income tax band
feature
higher rate
40% income tax band
feature
additional rate
45% income tax band
feature
VALUE ADDED TAX
placed
7
observed
0
unobserved
7
reached
7
the rest of its floor
VAT
Value Added Tax on taxable supplies
feature
taxable turnover
turnover counted toward the VAT threshold
feature
VAT registration threshold
£90,000 compulsory registration trigger
feature
input VAT
VAT on purchases recoverable against output VAT
feature
partial exemption
apportionment of input VAT for mixed use
feature
zero-rating
taxable at 0% with input recovery preserved
feature
exempt supply
exempt under Schedule 9; blocks input recovery
feature
A position the chamber does not hold comes back as a question
NOT A REAL ROOM→UNKNOWN_CATEGORY
15 rooms
The door never substitutes a nearby name. An unknown position returns the map instead, so the next thing you send is a place that exists rather than a guess that looked close.
Every row arrives already knowing its state
The reading is not a ranked list. Each row comes back in one of three states, and the state is the useful part — it tells you whether to build on the row, to go and look, or to honour it before you do either.
Zero point
The contract the work must implement. It is present whether or not anyone went looking for it, and it constrains the answer rather than decorating it.
Observed
Rows your org has already returned on. A lit row carries your org's reading as well as the chamber's.
Unobserved
Reached, and your organisation has not returned on it yet. This is the invitation, and it is where a return is worth the most — every one of them is a row you can light.
Two sides, and an ask lands on one of them
UK tax is indexed as what a charge IS and as how it is WORKED OUT, and the two never share a room. VALUE ADDED TAX is where the registration threshold, the exemptions and the zero rate live; VAT OPERATIONS is where you go to apply one.
The taxes
INCOME TAX AND ALLOWANCES7
VALUE ADDED TAX7
INHERITANCE TAX6
CAPITAL GAINS TAX5
CORPORATION TAX5
STAMP DUTY LAND TAX5
BUSINESS ASSET DISPOSAL RELIEF3
PENSION ALLOWANCES3
The computations
INHERITANCE TAX COMPUTATION
4
CGT COMPUTATION
3
CORPORATION TAX AND CREDITS
3
INCOME TAX COMPUTATION
3
PENSION ALLOWANCE OPERATIONS
3
SDLT COMPUTATION
3
VAT OPERATIONS
3
A band is not a computation. Knowing which of the two a question is about is most of the way to answering it, and the index is cut along that line because the questions are.
Seat levels
A Hue Models seat opens every Hue Model — the domains here today, and the ones that follow them.
Per seat, per month, pooled across the org — so one busy week never costs a quiet colleague their work. Lighting a row — returning what you observed — is the Observer's Index.
Before you compare two models
A hue identifies a row within a model, and never across them.
Bands are allocated per model and some overlap, so one hue can appear in more than one model. Each model is its own coordinate system, so two rows sharing a hue in different models are not related.