# FILE: schemas/shapes.ttl
# SHACL shapes for node/edge integrity

@prefix sh: <http://www.w3.org/ns/shacl#> .
@prefix xsd: <http://www.w3.org/2001/XMLSchema#> .
@prefix tax: <https://tax-kg.example.com/vocab#> .
@prefix time: <http://www.w3.org/2006/time#> .
@prefix prov: <http://www.w3.org/ns/prov#> .

# Base temporal shape for all nodes
tax:TemporalNodeShape
    a sh:NodeShape ;
    sh:targetClass tax:TemporalNode ;
    sh:property [
        sh:path time:hasBeginning ;
        sh:name "valid_from" ;
        sh:datatype xsd:dateTime ;
        sh:minCount 1 ;
        sh:maxCount 1 ;
        sh:description "When the fact became valid in reality" ;
    ] ;
    sh:property [
        sh:path time:hasEnd ;
        sh:name "valid_to" ;
        sh:datatype xsd:dateTime ;
        sh:maxCount 1 ;
        sh:description "When the fact ceased to be valid in reality" ;
    ] ;
    sh:property [
        sh:path prov:generatedAtTime ;
        sh:name "asserted_at" ;
        sh:datatype xsd:dateTime ;
        sh:minCount 1 ;
        sh:maxCount 1 ;
        sh:description "When the fact was recorded in the system" ;
    ] ;
    sh:property [
        sh:path prov:invalidatedAtTime ;
        sh:name "retracted_at" ;
        sh:datatype xsd:dateTime ;
        sh:maxCount 1 ;
        sh:description "When the fact was retracted from the system" ;
    ] ;
    sh:property [
        sh:path prov:wasAttributedTo ;
        sh:name "source" ;
        sh:datatype xsd:string ;
        sh:minCount 1 ;
        sh:maxCount 1 ;
        sh:description "Source of the information" ;
    ] ;
    sh:property [
        sh:path tax:extractorVersion ;
        sh:name "extractor_version" ;
        sh:datatype xsd:string ;
        sh:minCount 1 ;
        sh:maxCount 1 ;
        sh:description "Version of the extraction system" ;
    ] .

# TaxpayerProfile shape
tax:TaxpayerProfileShape
    a sh:NodeShape ;
    sh:targetClass tax:TaxpayerProfile ;
    sh:property [
        sh:path tax:taxpayerId ;
        sh:name "taxpayer_id" ;
        sh:datatype xsd:string ;
        sh:minCount 1 ;
        sh:maxCount 1 ;
        sh:pattern "^[a-zA-Z0-9_-]+$" ;
    ] ;
    sh:property [
        sh:path tax:taxpayerType ;
        sh:name "type" ;
        sh:in ( "Individual" "Partnership" "Company" ) ;
        sh:minCount 1 ;
        sh:maxCount 1 ;
    ] ;
    sh:property [
        sh:path tax:utr ;
        sh:name "utr" ;
        sh:datatype xsd:string ;
        sh:pattern "^[0-9]{10}$" ;
        sh:maxCount 1 ;
        sh:description "Unique Taxpayer Reference" ;
    ] ;
    sh:property [
        sh:path tax:niNumber ;
        sh:name "ni_number" ;
        sh:datatype xsd:string ;
        sh:pattern "^[A-CEGHJ-PR-TW-Z]{2}\\d{6}[A-D]$" ;
        sh:maxCount 1 ;
        sh:description "National Insurance Number" ;
    ] ;
    sh:property [
        sh:path tax:residence ;
        sh:name "residence" ;
        sh:datatype xsd:string ;
        sh:maxCount 1 ;
    ] .

# Document shape
tax:DocumentShape
    a sh:NodeShape ;
    sh:targetClass tax:Document ;
    sh:property [
        sh:path tax:docId ;
        sh:name "doc_id" ;
        sh:datatype xsd:string ;
        sh:minCount 1 ;
        sh:maxCount 1 ;
        sh:pattern "^doc_[a-f0-9]{16}$" ;
    ] ;
    sh:property [
        sh:path tax:documentKind ;
        sh:name "kind" ;
        sh:in ( "bank_statement" "invoice" "receipt" "p_and_l" "balance_sheet" 
                "payslip" "dividend_voucher" "property_statement" "prior_return" 
                "letter" "certificate" ) ;
        sh:minCount 1 ;
        sh:maxCount 1 ;
    ] ;
    sh:property [
        sh:path tax:checksum ;
        sh:name "checksum" ;
        sh:datatype xsd:string ;
        sh:minCount 1 ;
        sh:maxCount 1 ;
        sh:pattern "^[a-f0-9]{64}$" ;
        sh:description "SHA-256 checksum of document content" ;
    ] ;
    sh:property [
        sh:path tax:fileSize ;
        sh:name "file_size" ;
        sh:datatype xsd:integer ;
        sh:minInclusive 0 ;
        sh:maxCount 1 ;
    ] ;
    sh:property [
        sh:path tax:pageCount ;
        sh:name "pages" ;
        sh:datatype xsd:integer ;
        sh:minInclusive 1 ;
        sh:maxCount 1 ;
    ] .

# Evidence shape
tax:EvidenceShape
    a sh:NodeShape ;
    sh:targetClass tax:Evidence ;
    sh:property [
        sh:path tax:snippetId ;
        sh:name "snippet_id" ;
        sh:datatype xsd:string ;
        sh:minCount 1 ;
        sh:maxCount 1 ;
        sh:pattern "^[a-zA-Z0-9_-]+$" ;
    ] ;
    sh:property [
        sh:path tax:docRef ;
        sh:name "doc_ref" ;
        sh:datatype xsd:string ;
        sh:minCount 1 ;
        sh:maxCount 1 ;
    ] ;
    sh:property [
        sh:path tax:page ;
        sh:name "page" ;
        sh:datatype xsd:integer ;
        sh:minInclusive 1 ;
        sh:minCount 1 ;
        sh:maxCount 1 ;
    ] ;
    sh:property [
        sh:path tax:textHash ;
        sh:name "text_hash" ;
        sh:datatype xsd:string ;
        sh:minCount 1 ;
        sh:maxCount 1 ;
        sh:pattern "^[a-f0-9]{64}$" ;
        sh:description "SHA-256 hash of extracted text" ;
    ] ;
    sh:property [
        sh:path tax:ocrConfidence ;
        sh:name "ocr_confidence" ;
        sh:datatype xsd:decimal ;
        sh:minInclusive 0.0 ;
        sh:maxInclusive 1.0 ;
        sh:maxCount 1 ;
    ] .

# IncomeItem shape
tax:IncomeItemShape
    a sh:NodeShape ;
    sh:targetClass tax:IncomeItem ;
    sh:property [
        sh:path tax:incomeType ;
        sh:name "type" ;
        sh:in ( "employment" "self_employment" "property" "dividend" "interest" "other" ) ;
        sh:minCount 1 ;
        sh:maxCount 1 ;
    ] ;
    sh:property [
        sh:path tax:grossAmount ;
        sh:name "gross" ;
        sh:datatype xsd:decimal ;
        sh:minInclusive 0.0 ;
        sh:minCount 1 ;
        sh:maxCount 1 ;
    ] ;
    sh:property [
        sh:path tax:netAmount ;
        sh:name "net" ;
        sh:datatype xsd:decimal ;
        sh:minInclusive 0.0 ;
        sh:maxCount 1 ;
    ] ;
    sh:property [
        sh:path tax:taxWithheld ;
        sh:name "tax_withheld" ;
        sh:datatype xsd:decimal ;
        sh:minInclusive 0.0 ;
        sh:maxCount 1 ;
    ] ;
    sh:property [
        sh:path tax:currency ;
        sh:name "currency" ;
        sh:datatype xsd:string ;
        sh:pattern "^[A-Z]{3}$" ;
        sh:minCount 1 ;
        sh:maxCount 1 ;
    ] ;
    sh:property [
        sh:path tax:periodStart ;
        sh:name "period_start" ;
        sh:datatype xsd:date ;
        sh:maxCount 1 ;
    ] ;
    sh:property [
        sh:path tax:periodEnd ;
        sh:name "period_end" ;
        sh:datatype xsd:date ;
        sh:maxCount 1 ;
    ] .

# ExpenseItem shape
tax:ExpenseItemShape
    a sh:NodeShape ;
    sh:targetClass tax:ExpenseItem ;
    sh:property [
        sh:path tax:expenseType ;
        sh:name "type" ;
        sh:in ( "business" "property" "capital" "personal" ) ;
        sh:minCount 1 ;
        sh:maxCount 1 ;
    ] ;
    sh:property [
        sh:path tax:amount ;
        sh:name "amount" ;
        sh:datatype xsd:decimal ;
        sh:minInclusive 0.0 ;
        sh:minCount 1 ;
        sh:maxCount 1 ;
    ] ;
    sh:property [
        sh:path tax:currency ;
        sh:name "currency" ;
        sh:datatype xsd:string ;
        sh:pattern "^[A-Z]{3}$" ;
        sh:minCount 1 ;
        sh:maxCount 1 ;
    ] ;
    sh:property [
        sh:path tax:allowable ;
        sh:name "allowable" ;
        sh:datatype xsd:boolean ;
        sh:maxCount 1 ;
    ] ;
    sh:property [
        sh:path tax:capitalizableFlag ;
        sh:name "capitalizable_flag" ;
        sh:datatype xsd:boolean ;
        sh:maxCount 1 ;
    ] .

# Party shape
tax:PartyShape
    a sh:NodeShape ;
    sh:targetClass tax:Party ;
    sh:property [
        sh:path tax:partyId ;
        sh:name "party_id" ;
        sh:datatype xsd:string ;
        sh:minCount 1 ;
        sh:maxCount 1 ;
    ] ;
    sh:property [
        sh:path tax:name ;
        sh:name "name" ;
        sh:datatype xsd:string ;
        sh:minCount 1 ;
        sh:maxCount 1 ;
        sh:minLength 1 ;
    ] ;
    sh:property [
        sh:path tax:subtype ;
        sh:name "subtype" ;
        sh:in ( "Employer" "Payer" "Bank" "Landlord" "Tenant" "Supplier" "Client" ) ;
        sh:maxCount 1 ;
    ] ;
    sh:property [
        sh:path tax:vatNumber ;
        sh:name "vat_number" ;
        sh:datatype xsd:string ;
        sh:pattern "^GB[0-9]{9}$|^GB[0-9]{12}$" ;
        sh:maxCount 1 ;
        sh:description "UK VAT registration number" ;
    ] ;
    sh:property [
        sh:path tax:utr ;
        sh:name "utr" ;
        sh:datatype xsd:string ;
        sh:pattern "^[0-9]{10}$" ;
        sh:maxCount 1 ;
    ] .

# Account shape
tax:AccountShape
    a sh:NodeShape ;
    sh:targetClass tax:Account ;
    sh:property [
        sh:path tax:accountId ;
        sh:name "account_id" ;
        sh:datatype xsd:string ;
        sh:minCount 1 ;
        sh:maxCount 1 ;
    ] ;
    sh:property [
        sh:path tax:iban ;
        sh:name "iban" ;
        sh:datatype xsd:string ;
        sh:pattern "^GB[0-9]{2}[A-Z]{4}[0-9]{14}$" ;
        sh:maxCount 1 ;
        sh:description "UK IBAN format" ;
    ] ;
    sh:property [
        sh:path tax:sortCode ;
        sh:name "sort_code" ;
        sh:datatype xsd:string ;
        sh:pattern "^[0-9]{2}-[0-9]{2}-[0-9]{2}$" ;
        sh:maxCount 1 ;
    ] ;
    sh:property [
        sh:path tax:accountNumber ;
        sh:name "account_no" ;
        sh:datatype xsd:string ;
        sh:pattern "^[0-9]{8}$" ;
        sh:maxCount 1 ;
    ] .

# PropertyAsset shape
tax:PropertyAssetShape
    a sh:NodeShape ;
    sh:targetClass tax:PropertyAsset ;
    sh:property [
        sh:path tax:propertyId ;
        sh:name "property_id" ;
        sh:datatype xsd:string ;
        sh:minCount 1 ;
        sh:maxCount 1 ;
    ] ;
    sh:property [
        sh:path tax:address ;
        sh:name "address" ;
        sh:datatype xsd:string ;
        sh:minCount 1 ;
        sh:maxCount 1 ;
        sh:minLength 10 ;
    ] ;
    sh:property [
        sh:path tax:postcode ;
        sh:name "postcode" ;
        sh:datatype xsd:string ;
        sh:pattern "^[A-Z]{1,2}[0-9][A-Z0-9]?\\s*[0-9][A-Z]{2}$" ;
        sh:maxCount 1 ;
    ] ;
    sh:property [
        sh:path tax:usage ;
        sh:name "usage" ;
        sh:in ( "residential" "furnished_holiday_letting" "commercial" "mixed" ) ;
        sh:maxCount 1 ;
    ] ;
    sh:property [
        sh:path tax:ownershipShare ;
        sh:name "ownership_share" ;
        sh:datatype xsd:decimal ;
        sh:minInclusive 0.0 ;
        sh:maxInclusive 1.0 ;
        sh:maxCount 1 ;
    ] .

# Cross-node constraints
tax:TemporalConsistencyShape
    a sh:NodeShape ;
    sh:targetClass tax:TemporalNode ;
    sh:sparql [
        sh:message "valid_to must be after valid_from" ;
        sh:prefixes tax: ;
        sh:select """
            SELECT $this
            WHERE {
                $this time:hasBeginning ?validFrom ;
                      time:hasEnd ?validTo .
                FILTER (?validTo <= ?validFrom)
            }
        """ ;
    ] ;
    sh:sparql [
        sh:message "asserted_at must be after valid_from" ;
        sh:prefixes tax: ;
        sh:select """
            SELECT $this
            WHERE {
                $this time:hasBeginning ?validFrom ;
                      prov:generatedAtTime ?assertedAt .
                FILTER (?assertedAt < ?validFrom)
            }
        """ ;
    ] .

# Income/Expense consistency
tax:FinancialConsistencyShape
    a sh:NodeShape ;
    sh:targetClass tax:IncomeItem ;
    sh:sparql [
        sh:message "net amount cannot exceed gross amount" ;
        sh:prefixes tax: ;
        sh:select """
            SELECT $this
            WHERE {
                $this tax:grossAmount ?gross ;
                      tax:netAmount ?net .
                FILTER (?net > ?gross)
            }
        """ ;
    ] ;
    sh:sparql [
        sh:message "tax withheld cannot exceed gross amount" ;
        sh:prefixes tax: ;
        sh:select """
            SELECT $this
            WHERE {
                $this tax:grossAmount ?gross ;
                      tax:taxWithheld ?tax .
                FILTER (?tax > ?gross)
            }
        """ ;
    ] .

# Evidence provenance requirements
tax:ProvenanceShape
    a sh:NodeShape ;
    sh:targetClass tax:IncomeItem, tax:ExpenseItem, tax:Payment ;
    sh:property [
        sh:path tax:derivedFrom ;
        sh:name "derived_from_evidence" ;
        sh:class tax:Evidence ;
        sh:minCount 1 ;
        sh:description "All financial facts must have evidence" ;
    ] .

# Document integrity
tax:DocumentIntegrityShape
    a sh:NodeShape ;
    sh:targetClass tax:Document ;
    sh:sparql [
        sh:message "Document must have at least one evidence item" ;
        sh:prefixes tax: ;
        sh:select """
            SELECT $this
            WHERE {
                $this a tax:Document .
                FILTER NOT EXISTS {
                    ?evidence tax:docRef $this .
                }
            }
        """ ;
    ] .

# Calculation traceability
tax:CalculationTraceabilityShape
    a sh:NodeShape ;
    sh:targetClass tax:Calculation ;
    sh:property [
        sh:path tax:computesFormBox ;
        sh:name "computes_form_box" ;
        sh:class tax:FormBox ;
        sh:minCount 1 ;
        sh:maxCount 1 ;
        sh:description "Each calculation must compute exactly one form box" ;
    ] ;
    sh:property [
        sh:path tax:basedOnRule ;
        sh:name "based_on_rule" ;
        sh:class tax:Rule ;
        sh:minCount 1 ;
        sh:description "Calculations must reference applicable rules" ;
    ] .