Express gratitude, reflecting on gifts and qualities (10)
I believe the answer is:
attributes
'qualities' is the definition.
(I've seen this before)
'express gratitude reflecting on' is the wordplay.
'express' becomes 'tributes' (I can't explain this - if you can you should give a lot more credence to this answer).
'gratitude' becomes 'ta' (I've seen this in other clues).
'reflecting' says the letters should be written in reverse.
'on' means one lot of letters go next to another.
'ta' written backwards gives 'at'.
'tributes' after 'at' is 'ATTRIBUTES'.
'gifts and' is the link.
This may not be right. Some or all of it may belong to another bit of the clue.
Can you help me to learn more?
(Other definitions for attributes that I've seen before include "Qualities" , "Traits" , "properties" , "Skills" .)