"To keep a proper record, we wrote everything down," he said.

Remember - the key to paying no more tax than you need to is keeping proper records.

It is therefore in your own interest to keep proper records of all losses.

Otherwise stock may be withdrawn to many areas without proper records being kept.

However, no proper historical records have been preserved of its existence.

How on earth could proper records be kept with this kind of thing going on?

Do you include a proper historical record (usually a five-year summary)?

To ensure that proper records are maintained for all work undertaken.

If the business fails to keep proper records it may be charged a financial penalty.

Mm and I don't think there was any real proper records kept of who was where.