Money Doesn’t Come Without Guidance ...
Stocktaking is the process of counting inventory physically. It is done generally to provide an audit of existing stock. It can also be the source of stock discrepancy information.
Record keeping for CGT purposes
You must keep records of everything that may be relevant to working out whether you have made a capital gain or loss from an asset.
The main CGT records you need to keep are:
Records relating to the claim of an expense as deduction also need to be kept. If you have already claimed it as a deduction, then you can’t include it again in the cost base of a CGT asset.