the-writing-room/association-of-income-and-other-affinities/chapters/06-the-second-visit.md

# Chapter Six: The Second Visit

The reason Gerald went back to 14 Wellington Road was, in the *strictest* sense, *not his choice*. It was the choice of the *file*. The file had, in the *three weeks* since the first visit, *accumulated* a *new entry*. A *new return*. A *new client*. A *new* Mrs. Something, of *New* Something Street, Croydon, who had filed a return for the 1983/84 year that was, in the *language* of the Inland Revenue, *irregular*.

The client was a man named Terence Pugh, of 27 Ashburton Road, Croydon. Terence Pugh was a *self-employed* *carpet cleaner*. Terence Pugh had, in the 1983/84 tax year, declared a *taxable income* of *£2,340*, from which he had *deducted* an *expense* of *£8,200* for *"specialist equipment and vehicle maintenance"*, leaving a *net loss* of *£5,860*, which he had *carried forward* to the following year, in which he intended to *offset* the loss against *projected* *income* of *£12,000*, thereby *reducing* his *taxable income* for 1984/85 to *£6,140*, which was, at the current rate, *significantly* *below* the *threshold* at which he would have been *assessable* on the *full* *£12,000*.

Gerald read the file. He read it *twice*. He read it a *third* time. The *deduction* for *specialist equipment* was, on its face, *plausible*. A carpet cleaner *did* need *equipment*. A carpet cleaner *did* need a *vehicle*. The *maintenance* of the *vehicle* was a *legitimate* *business expense*. But the *amount*. *£8,200*. For a *carpet cleaner* in *Croydon*. In *1984*. Gerald did the *maths*, in his *head*, in the *small*, *precise*, *irritatingly* *specific* way that Gerald did *maths*, which was the *way* of a man who *did not trust* a *calculator* but *trusted* his *fingers*, and the *fingers* said: *this is not a carpet cleaner's expense. This is a* *car* *expense. Specifically, this is the expense of a* *second* *car. A* *new* *car. A* *car* *that* *costs* *£8,200* *and is* *not* *a* *carpet* *cleaner's* *car* *but a* *lifestyle* *car, a* *status* *car, a* *car* *that* *sits* *in* *a* *driveway* *and* *is* *not* *used* *for* *carpet* *cleaning* *but* *for* *driving* *to* *the* *pub* *on* *a* *Friday* *evening* *and* *looking* *very* *good* *while* *doing* *so.*

And the *return* was *filed* by *Ashworth & Dale*.

Gerald looked at the *name*. *Ashworth & Dale*. He looked at the *method*. The *interlocking*. The *precision*. The *signature*. It was the *same* *signature* as the *Underwood* *return*. The *same* *structure*. The *same* *reclassification*. The *same* *small*, *almost* *invisible* *adjustment* that *moved* the *number* from *one* *column* to *another* and *changed* the *shape* of the *income* without *changing* the *amount*. The *signature* was *there*. The *signature* was *repeated*. The *repetition* was *the pattern*, and the *pattern* was *the thing that did not fit in the drawer*.

Gerald went to Mr. Pemberton. The *green* *office*. The *green* *desk*. The *green* *teacup*. The *telex* *clicking* in the *next* *room*. The *metallic* *teeth*.

"Pemberton," Gerald said. "The Pugh file. Ashworth & Dale. Same *method*. Same *structure*. Same *signature*."

Mr. Pemberton *looked* at him. The *look* was *structural*. The *look* was *architectural*. The *look* was the *column* at the *beam*.

"Firth. The *Underwood* *file* is *closed*."

"The *Underwood* *file* is *closed*, sir. The *Pugh* *file* is *open*. The *Pugh* *file* is a *different* *file*. The *Pugh* *file* has a *different* *client*. The *Pugh* *file* has a *different* *return*. The *Pugh* *file* is *not* the *Underwood* *file*."

Mr. Pemberton was *quiet*. The *telex* *clicked*. The *metallic* *teeth* *chattered*. The *green* *room* was *green*. The *green* was *the point*.

"The *Pugh* *file*," Mr. Pemberton said, *eventually*. "The *deduction* is *excessive*. The *£8,200* is *not* a *carpet* *cleaner's* *deduction*. You *think* it's a *car*."

"I *think* it's a *car*, sir. I *think* it's a *new* *car*. I *think* it's a *lifestyle* *car*. I *think* Terence Pugh has *bought* a *car* that *costs* *£8,200* and has *classified* it as *specialist* *equipment* and has *deducted* it from his *income* and has *created* a *loss* that he will *carry* *forward* to *offset* next year's *income*, and the *net* *effect* is that he will *pay* *significantly* *less* *tax* than he *should* *pay*, and the *mechanism* is *not* *illegal*, it is *aggressive*, and the *aggressiveness* is *the* *question*, and the *question* is *the* *point*."

Mr. Pemberton *nodded*. He *picked* up his *teacup*. He *drank*. He *set* the *cup* *down*. The *sound* was *definite*. The *sound* was *the point*.

"Go *see* the *accountant*, Firth. Go *see* *Vivienne* *Ashworth*. *Look* at the *Pugh* *records*. *Look* at the *receipts*. *Look* at the *invoice* for the *specialist* *equipment*. And *make* your *note*. And *close* the *file*. And *do not* *open* the *Underwood* *file*. And *do not* *look* at the *other* *returns*. And *do not* *make* a *pattern*. The *pattern* is *not* *your* *file*, Firth. The *pattern* is *not* *your* *drawer*. The *pattern* is *not* *your* *point*."

"All *right*, sir."

"And Firth. *Wash* your *hands*."

Gerald *walked* out of the *green* *office*. He *walked* down the *stairs*. He *walked* out into the *March* *air*. The *air* was *colder* now. *April* was *coming*, and the *coming* was *the medium*, and the *medium* was *the becoming*, and the *becoming* was *the point*.

He *walked* to 14 Wellington Road. He *walked* at his *pace*, the *pace* of a man who is *advancing* with *great* *caution*, as *though* he *suspects* the *ground* may be a *metaphor*. The *ground* was *not* a *metaphor*. The *ground* was *paving* *slabs*. The *paving* *slabs* were *the point*.

The *door* was *dark* *green*. The *lion's* *head* *knocker* was *brass*. The *plaque* said *PLEASE RING AND WAIT TO BE ADMITTED*. He *rang*. He *waited*. He did *not* *ring* again.

The *door* *opened*. It was *Vivienne*. She was *wearing* a *different* *purple*. A *darker* *purple*. A *purple* that was, *Gerald* *thought*, *the* *purple* of a *bruise* that *had* *fully* *healed*, which was *not* *the* *same* *purple* as *his* *tie*, but was, *in* *a* *sense*, *the* *same* *purple* as *the* *tie*, and the *same* *purple* was *the* *point*.

"Mr. Firth," she said. "Again."

"Mrs. Ashworth. I'm afraid I have a *new* *query*. A *new* *client*. Terence Pugh, 27 Ashburton Road. Carpet *cleaner*. The *deduction* for *specialist* *equipment* is *£8,200*. I need to *look* at the *underlying* *records*."

Vivienne *looked* at him. She *looked* at him for a *long* *time*. The *looking* was *not* *measuring* this *time*. The *looking* was *something* *else*. The *looking* was *the* *looking* of a *woman* who has *seen* a *man* *before* and *recognises* the *man* and *is* *trying* to *work* out *whether* the *recognition* is *a* *threat* or a *relief*, and *has* *not* *yet* *decided*, and the *not* *deciding* is *the* *point*.

"Come *in*," she said.

She *led* him *through* the *hall*. The *smell* was *the* *same*. The *paper*. The *toner*. The *faintly* *sweet* *chemical* *coffee*. The *cold* *church*. The *television* was *on* in the *sitting* *room*, and the *newsreader* was *talking* about the *miners'* *strike*, and the *sound* *filtered* through the *wall* in a *low*, *muffled* *murmur*.

The *office* was *the* *same*. The *cream* *walls*. The *grey* *filing* *cabinets*. The *small* *desk* in the *centre*. The *wobbly* *chair*. Gerald *sat* in the *wobbly* *chair*. The *wobble* was *the* *same*. The *wobble* was *the point*.

"Tea?" Vivienne asked.

"No, *thank* *you*. You're *quite* *right*."

"Right *about* *what*?"

"The *chair*. The *wobble*. I'm *managing*."

Vivienne *smiled*. It was *not* a *big* *smile*. It was *not* a *warm* *smile*. It was *the* *smile* of a *woman* who has *been* *cornered* by a *small*, *persistent*, *irritatingly* *specific* *man* in a *brown* *coat* and *has* *decided* that the *cornering* is *not* *unpleasant*, and the *not* *unpleasant* is *the* *point*.

"The *Pugh* *file*," she said. "Terence Pugh. A *very* *nice* *man*. A *very* *anxious* *man*. He comes in *every* *month*, usually on a *Thursday*, usually at *three* *o'clock*, and he *brings* a *briefcase* that is *the* *colour* of *a* *very* *old* *leather* *boot*, and he *sits* in the *chair* *opposite* *me*, and he *sweats*, and he *sweats* *a* *lot*, and he *asks* me *if* *he's* *going* *to* *go* *to* *jail*, and I *say*, *No, Terence, you're not going to go to jail, you're a carpet cleaner, you've got a van, you've got a carpet extractor, you've got a* *very* *good* *business* *in* *Croydon*, *and the* *taxman* *is* *not* *going* *to* *take* *you* *to* *jail*, *and you're* *going* *to* *have* *a* *cup* *of* *tea*, *and you're* *going* *to* *calm* *down*, *and we're* *going* *to* *look* *at* *the* *numbers*, *and the* *numbers* *are* *going* *to* *be* *all* *right*, *and they* *are* *all* *right*, *and I* *know* *they're* *all* *right*, *because I've* *made* *them* *all* *right*, *and the* *making* *is* *the* *point*."

Gerald *nodded*. "The *£8,200*. The *specialist* *equipment*."

Vivienne *went* to the *filing* *cabinet*. She *pulled* out a *file*. She *brought* it to the *desk*. She *sat* down. She *opened* the *file*. She *looked* at *Gerald*.

"Terence Pugh *bought* a *car*," she said. "A *Ford* *Escort* *1.6* *GL*. *New*. *March* *1984*. *£8,200* *including* *VAT* and *delivery* and *the* *dealer's* *margin* and *the* *colour* *option*, which was *Pewter* *Metallic*, and Terence *insisted* on *Pewter* *Metallic*, and the *dealer* said, *Terence, it's* *£40* *extra* *for* *Pewter* *Metallic*, and Terence said, *I'm having* *Pewter* *Metallic*, and the *dealer* said, *Right, love*, and Terence *had* *Pewter* *Metallic*."

Gerald *blinked*. "You're *telling* me that the *£8,200* *deduction* is for a *Ford* *Escort*."

"I'm *telling* you that the *£8,200* *deduction* is for a *Ford* *Escort* *1.6* *GL* in *Pewter* *Metallic*, *bought* *new* *in* *March* *1984*, from *Harcourt* *Motors* *on* *Worple* *Road*, and the *invoice* is in the *file*, and the *invoice* is *legitimate*, and the *invoice* is *real*, and the *car* is *real*, and Terence Pugh *drives* the *car* to *clean* *carpets*, and the *car* is *his* *vehicle*, and the *vehicle* is *his* *equipment*, and the *equipment* is *his* *business*, and the *business* is *his* *income*, and the *income* is *his* *life*, and the *life* is *the* *point*."

Gerald *looked* at *her*. He *looked* at the *file*. He *looked* at the *invoice*, which was *tucked* into the *file* in a *small*, *clear* *plastic* *pocket*, and the *invoice* was *real*, and the *invoice* was *legitimate*, and the *invoice* said *HARCOURT MOTORS, WORPLE ROAD, CROYDON, CR9 4QT*, and the *date* was *3rd March 1984*, and the *amount* was *£8,200.00*, and the *description* was *FORD ESCORT 1.6 GL, PEWTER METALLIC, NEW, INCL. VAT & DELIVERY*, and the *signature* at the *bottom* was *T. PUGH*, and the *signature* was *shaky*, and the *shakiness* was *the* *anxiety*, and the *anxiety* was *the* *point*.

"The *car* is *legitimate*," Gerald said. "The *invoice* is *legitimate*. But the *deduction* is *not* *legitimate*. A *car* is *not* *specialist* *equipment*. A *car* is a *vehicle*. A *vehicle* is *deductible* on *fuel* and *maintenance* and *insurance*, *not* on *purchase* *price*. The *purchase* *price* of a *car* is a *capital* *expenditure*, and a *capital* *expenditure* is *not* *deductible* from *income*."

Vivienne *nodded*. She *pulled* the *pencil* from her *pocket*. She *turned* it *over* in her *fingers*. She *did not* *write* anything.

"You're *right*," she said. "The *purchase* *price* is *not* *deductible*. The *fuel* is *deductible*. The *maintenance* is *deductible*. The *insurance* is *deductible*. The *purchase* *price* is *not*. I *know* this. I *know* *this*. But Terence Pugh *brought* me the *invoice* and *said*, *Viv, I've* *bought* *the* *car*, *I've* *bought* *the* *car*, *Viv, I've* *bought* *the* *car*, *and I* *need* *to* *put* *it* *in*, *and I* *need* *to* *put* *it* *in*, *and if* *you* *don't* *put* *it* *in*, *I'm* *going* *to* *jail*, *and I* *don't* *want* *to* *go* *to* *jail*, *Viv, I* *don't* *want* *to* *go* *to* *jail*, *and I* *sweated*, *Gerald*, *I* *sweated* *so* *much*, *and I* *looked* *at* *the* *invoice*, *and I* *put* *the* *invoice* *in* *the* *file*, *and I* *made* *the* *deduction*, *and the* *deduction* *was* *wrong*, *and I* *know* *the* *deduction* *was* *wrong*, *and I* *made* *the* *deduction* *anyway*, *because Terence* *Pugh* *sweated*, *and the* *sweating* *was* *the* *point*, *and the* *point* *is* *that I* *made* *a* *mistake*, *and the* *mistake* *is* *in* *the* *file*, *and the* *file* *is* *in* *the* *cabinet*, *and the* *cabinet* *is* *in* *the* *office*, *and the* *office* *is* *in* *the* *house*, *and the* *house* *is* *on* *Wellington* *Road*, *and Wellington* *Road* *is* *in* *Croydon*, *and Croydon* *is* *in* *Surrey*, *and Surrey* *is* *in* *England*, *and England* *is* *in* *the* *world*, *and the* *world* *is* *the* *point*."

Gerald *sat* in the *wobbly* *chair*. The *wobble* was *the* *same*. He *looked* at *Vivienne*. He *looked* at the *file*. He *looked* at the *invoice*. He *looked* at the *shaky* *signature*.

"You *know* it's *wrong*," he said.

"I *know* it's *wrong*."

"You *made* the *deduction* *anyway*."

"I *made* the *deduction* *anyway*."

Gerald *was* *quiet*. He *was* *quiet* in the *way* that *Gerald* *was* *quiet*, which was *not* the *quiet* of *absence* but the *quiet* of *presence*, the *quiet* of a *man* who is *holding* a *thought* in his *mouth* and *chewing* it and *trying* to *decide* whether to *swallow* it or *spit* it *out*, and the *deciding* was *the* *point*.

"This *changes* the *file*," he said, *eventually*. "The *Pugh* *file* is *not* a *query*. The *Pugh* *file* is a *discrepancy*. The *deduction* is *not* *aggressive*. The *deduction* is *incorrect*. The *car* is *not* *specialist* *equipment*. The *purchase* *price* is *not* *deductible*. The *return* is *wrong*."

"Yes," Vivienne said. "It's *wrong*."

"Then I *can't* *close* *it*."

"No," Vivienne said. "You *can't*."

Gerald *stood* *up*. The *wobbly* *chair* *wobbled*. He *looked* at *Vivienne*. She *looked* at *him*. The *television* in the *next* *room* was *still* *on*. The *newsreader* was *talking* about the *miners'* *strike*, and the *sound* *filtered* through the *wall*, and the *sound* was *low*, and the *sound* was *muffled*, and the *sound* was *the* *point*.

"I'll *need* to *look* at the *other* *returns*," Gerald said. "The *Pugh* *return* is *wrong*. But the *Underwood* *return* was *correct*. The *Underwood* *return* was *clean*. The *Pugh* *return* is *not* *clean*. The *difference* is *the* *question*. The *difference* is *the* *pattern*. And the *pattern* is *the* *thing* I *need* to *see*."

Vivienne *was* *quiet*. She *held* the *pencil* between her *fingers*. She *did not* *write* anything. She *did not* *argue*. She *did not* *say*, *The* *pattern* *is* *not* *your* *file*. She *did not* *say*, *The* *drawer* *is* *closed*. She *did not* *say*, *The* *beige* *is* *the* *colour* *of* *the* *state*. She *said*, *very* *quietly*, *very* *specifically*, *very* *precisely*:

"Gerald."

He *stopped*. He *looked* at *her*.

"You're *not* *Mrs. Underwood*," he said. "You *know* that."

"I *know* *that*."

"Then *why* did you *call* me *Gerald*?"

Vivienne *looked* at *him*. The *look* was *not* *measuring*. The *look* was *not* *curious*. The *look* was *the* *look* of a *woman* who has *just* *admitted* something *small* and *specific* and *irritatingly* *true*, and the *admission* is *in* the *air*, and the *air* is *the* *medium*, and the *medium* is *the* *becoming*, and the *becoming* is *the* *point*.

"I *don't* *know*," she said. "I *don't* *know* *why* I *called* you *Gerald*. I *don't* *know* *why* I *called* you *Gerald* *last* *time*. I *don't* *know* *why* I *called* you *Gerald* *this* *time*. I *don't* *know* *why* *Mrs. Underwood* *calls* *me* *Gerald*. I *don't* *know* *why* *the* *cabbage* *curls*. I *don't* *know* *why* *the* *teacup* *makes* a *sound* when it *hits* the *desk*. I *don't* *know* *why* *the* *telex* *clicks* like *metallic* *teeth*. I *don't* *know* *why* *the* *roses* *are not* *roses* *but* *are* *in* *the* *genus*. I *don't* *know* *why* *the* *beige* *is* *the* *colour* *of* *the* *office* *and* *the* *green* *is* *the* *colour* *of* *the* *office* *and* *the* *pink* *is* *the* *colour* *of* *the* *form* *and* *the* *purple* *is* *the* *colour* *of* *the* *skirt* *suit* *and* *the* *Pewter* *Metallic* *is* *the* *colour* *of* *the* *car* *and* *the* *colour* *is* *the* *point* *and* *the* *point* *is* *the* *colour* *and* *the* *colour* *is* *the* *point* *and* *I* *don't* *know* *why* *I* *called* *you* *Gerald*."

Gerald *sat* *back* *down* in the *wobbly* *chair*. The *wobble* was *the* *same*. The *wobble* was *the* *point*.

"All *right*," he said. "I'll *take* the *Pugh* *file*. I'll *look* at the *other* *returns*. I'll *make* my *note*. And I'll *come* *back*. And you *don't* *have* to *call* me *Gerald*."

Vivienne *smiled*. The *smile* was *not* *big*. The *smile* was *not* *warm*. The *smile* was *the* *smile* of a *woman* who has *been* *cornered* by a *small*, *persistent*, *irritatingly* *specific* *man* in a *brown* *coat*, and the *cornering* is *not* *unpleasant*, and the *not* *unpleasant* is *the* *point*, and the *point* is *the* *smile*, and the *smile* is *the* *point*.

"I'll *think* about it," she said.

Gerald *walked* to the *door*. He *put* his *hand* on the *handle*. He *turned* *back*.

"Mrs. Ashworth. The *Pugh* *file*. The *deduction* is *wrong*. You *know* it's *wrong*. You *made* it *anyway*. Why?"

Vivienne *was* *quiet*. She *held* the *pencil*. She *turned* it *over* in her *fingers*. She *did not* *write* anything.

"Because *Terence* *Pugh* *sweated*," she said. "And the *sweating* was *the* *point*. And I *didn't* *want* him to *go* *to* *jail*. And I *didn't* *want* him to *sweat*. And I *made* the *deduction*. And the *deduction* was *wrong*. And I *know* it was *wrong*. And I *will* *correct* it. I *will* *correct* it *this* *week*. I *will* *file* an *amended* *return*. I *will* *remove* the *£8,200*. I *will* *replace* it with the *fuel* and the *maintenance* and the *insurance*, which is *£2,340*, and the *return* will be *correct*, and Terence Pugh will *pay* *the* *right* *amount* of *tax*, and he will *not* *go* *to* *jail*, and he will *not* *sweat*, and the *not* *sweating* will be *the* *point*."

Gerald *nodded*. He *opened* the *door*. The *March* *air* came *in*, *cold* and *thin* and *grey*. The *cold* was *the* *medium*. The *medium* was *the* *becoming*. The *becoming* was *the* *point*.

"Thank *you*, Mrs. Ashworth," he said.

"Gerald," she said.

He *stopped*.

"I *told* you *not* to *call* me *Gerald*."

"You *told* *me* *not* to *call* *you* *Gerald*. I *called* *you* *Gerald* *anyway*. The *anyway* is *the* *point*."

Gerald *walked* *out*. The *door* *closed*. The *lion's* *head* *knocker* *caught* the *light*. The *golden* *shadow* was *on* the *step*. The *shadow* was *the* *point*.

Vivienne *stood* in the *office*. She *looked* at the *empty* *chair*. She *looked* at the *wobbly* *leg*. She *looked* at the *Pugh* *file* on the *desk*. She *looked* at the *invoice* in the *plastic* *pocket*. She *looked* at the *shaky* *signature*. She *looked* at the *word* *PEWTER* *METALLIC*, and the *word* was *grey*, and the *grey* was *the* *colour* of the *March* *sky*, and the *March* *sky* was *the* *colour* of the *becoming*, and the *becoming* was *the* *point*.

She *pulled* the *pencil* from her *pocket*. She *opened* the *file*. She *found* the *page* with the *deduction*. She *looked* at the *number*. *£8,200*. She *looked* at the *number* for a *long* *time*. She *did not* *cross* it *out*. She *did not* *write* a *new* *number*. She *put* the *pencil* *down*. She *closed* the *file*. She *put* the *file* *in* the *cabinet*. She *closed* the *cabinet*. She *walked* to the *kitchen*. She *took* the *Savoy* *cabbage* out of the *fridge*. She *set* it on the *counter*. She *looked* at it.

The *outer* *leaves* were *pale*. The *inner* *leaves* were *tight*. The *heart* was *white*. The *white* was *not* the *absence* of *colour*. The *white* was *the* *presence* of the *becoming*. The *cabbage* was *becoming* in the *white*. The *white* was *the* *medium*. The *medium* was *the* *point*.

She *picked* up the *telephone*. She *dialled* *Reginald* *Dale* at *home*.

"Reg. I *need* to *amend* the *Pugh* *return*. The *car* *deduction* is *wrong*. I *made* a *mistake*."

A *pause*. The *sound* of a *teacup* being *set* *down*. The *sound* was *definite*. The *sound* was *the* *point*.

"Viv. *What* *car*?"

"The *Ford* *Escort*. *Pewter* *Metallic*. *£8,200*. I *put* the *purchase* *price* in as *specialist* *equipment*. It's *not* *specialist* *equipment*. It's a *car*. The *purchase* *price* is *not* *deductible*."

Another *pause*. *Longer*. The *sound* of *Reginald* *Dale* *breathing*, in the *particular*, *slightly* *whistling* *way* that *Reginald* *Dale* *breathed*, like a *man* *trying* to *blow* *out* a *candle* that was *very* *far* *away*.

"Viv," Reginald said. "*Why* did you *do* *that*?"

"I *don't* *know*."

"Viv. *Why* did you *do* *that*?"

"Because *Terence* *Pugh* *sweated*."

A *long* *silence*. The *telex* *machine* in the *next* *room* was *clicking*. The *metallic* *teeth* were *chattering*. The *sound* was *low*. The *sound* was *muffled*. The *sound* was *the* *point*.

"Right," Reginald said, *eventually*. "Right. I'll *do* the *amendment*. I'll *remove* the *£8,200*. I'll *put* in the *fuel* and the *maintenance* and the *insurance*. I'll *file* the *amended* *return* by *Friday*. And Viv."

"Yes, Reg?"

"*Don't* *do* *that* *again*."

"I *won't*."

"You *will*."

"I *won't*."

"You *will*, Viv. You *will*, and you *will* *sweat*, and you *will* *make* the *deduction*, and you *will* *know* it's *wrong*, and you *will* *make* it *anyway*, and the *anyway* will be *the* *point*, and I will *have* to *amend* the *return*, and I will *have* to *file* the *amendment*, and I will *have* to *sit* at my *desk* at *nine* *o'clock* in the *morning* and *do* the *numbers*, and the *numbers* will be *the* *same* *numbers*, and the *same* *numbers* will be *the* *point*, and the *point* will be *the* *numbers*, and the *numbers* will be *the* *point*, and I will *drink* my *coffee*, and the *coffee* will be *faintly* *sweet*, and the *faintly* *sweet* will be *the* *point*, and I will *catch* my *bus* at *five* *o'clock* *five*, and the *bus* will be *the* *bus*, and the *bus* will be *the* *point*."

Vivienne *hung* *up*. She *sat* *down* at the *kitchen* *table*. She *looked* at the *Savoy* *cabbage*. She *looked* at the *white* *heart*. She *looked* at the *tight* *inner* *leaves*. She *looked* at the *pale* *outer* *leaves*. She *looked* at the *curl* at the *edge* of the *outermost* *leaf*, and the *curl* was *genetic*, and the *genetic* was *the* *medium*, and the *medium* was *the* *becoming*, and the *becoming* was *the* *point*, and she *laughed*, the *small*, *strange* *laugh*, the *laugh* that *bounced* off the *tiles* and the *counter* and the *fridge* and *disappeared*, and the *disappearance* was *the* *point*.

She *put* the *cabbage* *back* in the *fridge*. She *went* *back* to the *office*. She *sat* at her *desk*. She *picked* up the *telephone*. She *dialled* a *number*. A *number* she *did not* *recognise*. A *number* that was *not* *Reginald's* *number*. A *number* that was *not* *Terence* *Pugh's* *number*. A *number* that was *not* *Mrs. Underwood's* *number*. A *number* that was *not* *the* *Inland* *Revenue's* *number*. A *number* that was *not* *the* *greengrocer's* *number*. A *number* that was *not* *Harcourt* *Motors'* *number*. A *number* that was *not* *the* *bus* *company's* *number*. A *number* that was *not* *the* *BBC's* *number*. A *number* that was *not* *the* *council's* *number*. A *number* that was *not* *the* *church's* *number*. A *number* that was *not* *the* *cabbage's* *number*.

The *phone* *rang*. It *rang* *four* *times*. A *voice* *answered*. The *voice* was *male*. The *voice* was *low*. The *voice* was *not* *whistling*. The *voice* was *not* *structural*. The *voice* was *not* *architectural*. The *voice* was *the* *voice* of a *man* who was *not* *in* *a* *green* *office* and *not* *in* *a* *beige* *office* and *not* *in* *a* *pink* *office* and *not* *in* *a* *purple* *skirt* *suit* and *not* *in* *a* *brown* *coat* and *not* *in* *Pewter* *Metallic* and *not* *in* *the* *genus* and *not* *in* *the* *becoming* and *not* *in* *the* *point*.

"Vivienne," the *voice* said. "It's *Martin*."

Vivienne *held* the *receiver*. She *held* it *very* *still*. She *held* it *very* *quietly*. She *held* it *very* *precisely*, in the *way* that *Vivienne* *Ashworth* *held* *a* *pencil*, in the *way* that *Vivienne* *Ashworth* *held* *a* *number*, in the *way* that *Vivienne* *Ashworth* *held* *a* *deduction* that was *wrong* and *made* *anyway* and *known* to be *wrong* and *filed* *anyway* and *amended* *anyway* and *the* *amendment* was *the* *point* and the *point* was *the* *amendment* and the *amendment* was *the* *point*.

"Martin," she said. "What *do* you *want*."

It was *not* a *question*. It was *not* a *request*. It was *not* a *query*. It was *a* *statement*, in the *form* of a *question*, in the *shape* of a *deduction*, in the *structure* of a *return*, in the *method* of a *system*, in the *signature* of a *school*, in the *genus* of a *rose*, in the *heart* of a *cabbage*, in the *white* of the *becoming*, in the *medium* of the *dark*, in the *cold* of the *March* *air*, in the *thin* of the *March* *light*, in the *grey* of the *March* *sky*, in the *beige* of the *office*, in the *green* of the *room*, in the *pink* of the *form*, in the *purple* of the *skirt* *suit*, in the *Pewter* *Metallic* of the *car*, in the *wobble* of the *chair*, in the *curl* of the *leaf*, in the *sound* of the *teacup*, in the *click* of the *telex*, in the *sweat* of *Terence* *Pugh*, in the *anxiety* of *Mrs. Underwood*, in the *measuring* of the *look*, in the *not* *writing* of the *pencil*, in the *not* *knowing* of the *name*, in the *anyway* of the *deduction*, in the *point* of the *point*, in the *point* of the *point* of the *point*.

"I *need* you to *do* something," Martin said. "I *need* you to *do* something, *Vivienne*, and I *need* you to *do* it *this* *week*, and I *need* you to *do* it *quietly*, and I *need* you to *do* it *cleanly*, and I *need* you to *do* it *the* *way* you *do* *things*, *the* *way* you *read* *the* *forms*, *the* *way* you *relocate* *the* *numbers*, *the* *way* you *put* *them* *in* *the* *dark* and *let* *them* *become* *something* *else*, and the *something* *else* is *not* a *lie*, and the *something* *else* is *a* *transformation*, and the *transformation* is *true*, and the *true* is *the* *point*."

Vivienne *held* the *receiver*. The *Savoy* *cabbage* was in the *fridge*. The *fridge* was *humming*. The *hum* was *low*. The *hum* was *muffled*. The *hum* was *the* *point*.

"What *do* you *want* me to *do*?" she said.

And Martin *said* something. And the *something* was *not* *about* *cabbages*. And the *something* was *not* *about* *roses*. And the *something* was *not* *about* *cars*. And the *something* was *not* *about* *carpets*. And the *something* was *not* *about* *pensions* or *interest* or *property* or *deductions* or *reclassifications* or *exemptions* or *thresholds* or *liabilities* or *returns* or *files* or *drawers* or *cabinets* or *offices* or *buildings* or *colours* or *sounds* or *smells* or *wobbles* or *curls* or *sweats* or *anxieties* or *measurements* or *not* *writings* or *not* *knowings* or *anyways* or *points*.

The *something* was *about* a *man*. A *man* named *Colin* *Whitfield*. A *man* who *lived* in *Surrey*. A *man* who *owned* a *company*. A *company* named *Whitfield* *Holdings* *Limited*. A *company* that *traded* in *something* that was *not* *carpets* and *not* *pensions* and *not* *interest* and *not* *property* and *not* *cabbages* and *not* *roses* and *not* *cars* and *not* *colours* and *not* *sounds* and *not* *smells* and *not* *wobbles*.

A *company* that *traded* in *something* that was *not* *legal*.

And *Martin* *wanted* *Vivienne* *Ashworth* to *make* *the* *numbers* *work*. To *relocate* *them*. To *put* *them* *in* *the* *dark*. To *let* *them* *become* *something* *else*. To *make* *the* *something* *else* *look* *like* *the* *something* *that* *it* *was* *not*. To *make* *the* *transformation* *look* *like* *the* *identity*. To *make* *the* *point* *look* *like* *the* *not* *point*.

And *Vivienne* *held* the *receiver*, and *Vivienne* *did not* *hang* *up*, and *Vivienne* *did not* *say* *yes*, and *Vivienne* *did not* *say* *no*, and *Vivienne* *said*, *very* *quietly*, *very* *precisely*, *very* *specifically*:

"I *need* *to* *think* about *it*."

"You *have* *until* *Friday*," Martin said. "And *Vivienne*. *Don't* *tell* *Reginald*."

The *phone* *went* *dead*. The *dial* *tone* *hummed* in the *receiver*, a *low*, *steady*, *endless* *hum*, and the *hum* was *the* *medium*, and the *medium* was *the* *becoming*, and the *becoming* was *the* *point*, and *Vivienne* *held* the *dead* *phone* in her *hand*, and *Vivienne* *looked* at the *Savoy* *cabbage* through the *fridge* *door*, and the *cabbage* *sat* in the *dark*, in the *cold*, in the *hum*, and the *cabbage* was *becoming*, and the *becoming* was *the* *point*, and the *point* was *the* *cabbage*, and the *cabbage* was *the* *point*.

She *put* the *phone* *down*. She *sat* *down*. She *sat* *down* *very* *still*. She *sat* *down* *very* *quietly*. She *sat* *down* *very* *precisely*. She *sat* *down* in the *way* that *Vivienne* *Ashworth* *sat* *down*, which was *not* the *way* of a *woman* who *sits* *down*, but the *way* of a *woman* who *arranges* *herself* *in* *the* *shape* of *sitting*, in the *structure* of *sitting*, in the *architecture* of *sitting*, in the *genus* of *sitting*, in the *heart* of *sitting*, in the *white* of *sitting*, in the *dark* of *sitting*, in the *cold* of *sitting*, in the *becoming* of *sitting*, in the *point* of *sitting*, in the *point* of the *point* of *sitting*.

And *outside*, on *Wellington* *Road*, the *March* *wind* *blew*, and the *two* *dog* *roses* *shook* in the *wind*, and the *shaking* was *the* *medium*, and the *medium* was *the* *becoming*, and the *becoming* was *the* *point*, and the *point* was *the* *shaking*, and the *shaking* was *the* *point*, and the *point* was *the* *shaking*, and the *shaking* was *the* *point*.

And *a* *quarter* of a *mile* *to* *the* *east*, in a *beige* *office* on the *fourth* *floor* of a *beige* *building* on *Sutherland* *Road*, *Gerald* *Firth* *sat* at his *beige* *desk*, in his *beige* *chair*, in his *beige* *room*, and he *opened* his *leather* *notebook*, and he *wrote*, in his *careful*, *precise* *hand*, on a *fresh* *page*:

*Colin Whitfield.*

He *did not* *know* *why* he *wrote* *the* *name*. He *did not* *know* *where* he *had* *heard* *the* *name*. He *did not* *know* *why* the *name* was *in* *his* *head*, *sitting* in the *back* of his *head*, in the *dark*, in the *cold*, in the *becoming*, like a *cabbage* *in* the *fridge*, *humming*, *low*, *steady*, *endless*.

He *closed* the *notebook*. He *made* a *fresh* *pot* of *tea*. He *drank* it *standing* *up*. He *looked* *out* of the *window*. The *March* *sky* was *grey*. The *March* *light* was *thin*. The *March* *air* was *cold*.

And *he* *did not* *know* *yet* *what* *Colin* *Whitfield* *was*. And *he* *did not* *know* *yet* *what* *Martin* *was*. And *he* *did not* *know* *yet* *why* *Vivienne* *Ashworth* *had* *not* *hung* *up*. And *he* *did not* *know* *yet* *why* *the* *name* *Colin* *Whitfield* *was* *in* *his* *head*, *humming*, *low*, *steady*, *endless*, like a *telex* *machine* in the *next* *room*, *clicking*, *chattering*, *metallic*, *toothed*, *patient*, *persistent*, *irritatingly* *specific*, *irritatingly* *true*.

He *did not* *know* *yet*.

But *the* *notebook* *said* *Colin* *Whitfield*.

And *the* *notebook* *did not* *lie*.

And *the* *not* *lying* *was* *the* *point*.

And *the* *point* *was* *the* *notebook*.

And *the* *notebook* *was* *in* *his* *hand*.

And *his* *hand* *was* *shaking*.

And *the* *shaking* *was* *the* *point*.