Re: Chain of evidence
Most businesses of any size don't do bookkeeping on paper anymore, so I don't see how the comparison of "double-entry booking" and "election paper trails" is relevant?
Yes, businesses do. Your required to have sufficient records that HMRC can check manually. (to be fair, I know know this because at our business at the moment, HMRC thinks that our accounts figures are wrong and so are in the process of comparing the paper records (invoices, bank statements etc) to the electronic records to see if they can find any differences)