Record the limitation and identify genuine available evidence for review.
Do not manufacture historical records
Explain the gap accurately. Whether other material is sufficient depends on the facts and applicable evidentiary requirements, not on an assumption that a missing period can be ignored.
Everything that turns a completed business sale into a documented chain: the share purchase agreement, valuation, closing statement, corporate and shareholder records, personal and corporate tax filings, and then bank statements tracing the proceeds account by account into the enterprise. A signed gift instrument stating the amount, the date and that no repayment is expected; evidence of how the donor earned or acquired the funds, such as tax records, employment documents, corporate accounts or sale contracts; and bank statements showing the money leaving their account. For a direct investment the capital evidence is the wire records into the company, the company’s bank statements showing the funds spent on the press, tanks, bottling line, lease improvements and working capital, purchase invoices, and financial statements for each year prepared by an accountant. Title records, the original purchase documents, the discharged mortgage, probate or transfer papers for the inherited portion, filed tax returns reporting the gain, the statement of adjustments and the bank trail from closing to the enterprise together answer both source and path.