Relevant agreements, transactions and operating evidence should establish what the business actually did and when.
Separate setup from delivery
A preparatory expense or registration may provide context without proving all ongoing business activity. The chronology should distinguish formation, preparation and actual operations.
Employment agreements from before and after closing, payroll and tax records spanning the transaction, a continuity-of-service confirmation, and any letter recording the transfer of staff to the acquiring entity. The ownership stack shows the qualifying relationship: the registers, the agreements, the corporate filings that each jurisdiction requires, and any trust or holding-company documents that sit between the individuals and the operating companies. Add evidence that each entity trades: signed construction contracts, recent invoices, remittance records for employees, insurance certificates and municipal or state permits. Produce a dated corporate-and-staffing index linking ownership proof, active-business records, real payroll entries, premises, and both entities’ organization charts.
Employment records for successors, revised job descriptions, an organizational chart showing reporting lines before and after, handover notes, and correspondence in which others now make the operational calls. The managerial or executive character of the duties is carried by an organisational chart naming subordinates with their own titles and qualifications, by a written job description, and by evidence of decisions actually taken — approved budgets, signing authorities, hiring and dismissal records.