Cryptic crossword clue
Where VAT requires change of any kind 8

The most common and most likely answer to this crossword clue is the 8 letter word WHATEVER

I've seen this crossword clue in The Guardian
W
H
A
T
E
V
E
R

Buddy explains!

The straight part
We know that "of any kind" is the straight/definition part of the clue. The straight part is often a synonym or definition, in this case of any kind = whatever.
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.

What does WHATEVER mean?

WHATEVER adjective
  1. Unexceptional or unimportant; blah.
  2. At all, absolutely, whatsoever.
WHATEVER pronoun
  1. No matter what; for any
  2. (relative) Anything; sometimes used to indicate that the speaker does not care about options.
WHATEVER interjection
  1. (dismissive) A holophrastic expression used discourteously to indicate that the speaker does not consider the matter worthy of further discussion.

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