Anyone who has undergone a tax investigation will know the emotional stress and anxiety it causes. The length and open-ended nature of the investigation, the broad requests for further information and the way HM Revenue & Customs (HMRC) conducts the investigation do not make it an easy experience. Possessing a better understanding about what gives rise to an investigation, what powers HMRC has to gather information and the sanctions available can help make the investigation a little less stressful for your clients.