The most common and most likely answer to this crossword clue is the 11 plus 3 letter word CORPORATION TAX
I've seen this crossword clue in Independent
C
O
R
P
O
R
A
T
I
O
N
T
A
X
More clues leading to the result CORPORATION TAX
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The cryptic/wordplay part
In cryptic crossword there's often an wordplay/cryptic part as well.This part involves a more complex hint, such as an anagram, homophone, hidden word, etc.
Sadly, We don't have an explanation for this specific crossword clue yet.