Taps into uncomplicated atmosphere that offers comfort (4,5)
I believe the answer is:
easy chair
'offers comfort' is the definition.
Although both the answer and definition are singular nouns, I can't see how one could define the other.
'taps into uncomplicated atmosphere' is the wordplay.
'taps' becomes 'ch' (I've seen this in other clues).
'into' indicates putting letters inside.
'uncomplicated' becomes 'easy' (similar in meaning).
'atmosphere' becomes 'air' (synonyms).
'easy'+'air'='easyair'
'ch' placed inside 'easyair' is 'EASY-CHAIR'.
'that' acts as a link.
Can you help me to learn more?
(Other definitions for easy chair that I've seen before include "Comfortable upholstered seat" , "It's comfortable to sit in - sounds like it" , "Academic sinecure" , "It's not hard to sit in" , "nice spot to be in" .)