Permanent notes of acquisitions of assets should be kept where it is considered they will be of value. In addition, permanent notes of the following items should be kept on the taxpayer's record

deemed disposals (for example, of partnership goodwill);

the amount of unused losses to be carried forward;

in the case of part disposals, the balance of the cost allocated to the part of the asset retained, see CG12731;

any receipts not yet taken into account for Capital Gains Tax, for example, small capital distributions not subjected to Income Tax or Capital Gains Tax at the date of the distribution by a company to its shareholders, see CG57835+;

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