Demurral over VAT (3)
I believe the answer is:
tub
This clue might be a double definition.
'demurral' is the first definition.
Although both the answer and definition are singular nouns, I can't see how they can define each other.
'vat' is the second definition.
(synonyms)
'over' acts as a link.
Can you help me to learn more?
(Other definitions for tub that I've seen before include "Carton" , "old boat?" , "subject of Jonson's tale" , "Bath; ice cream container" , "'Broad, open vessel (3)'" .)