Hardy girl has to cut taxes (5)
I believe the answer is:
tests
'taxes' is the definition.
Although both the answer and definition are verbs in their -s form, I don't understand how one could define the other.
'hardy girl has to cut' is the wordplay.
'hardy girl' becomes 'tess' (in Tess of the d'Urbervilles, Thomas Hardy novel).
'has' is an insertion indicator.
'cut' means to remove the last letter.
'to' with its last letter taken off is 't'.
'tess' enclosing 't' is 'TESTS'.
Can you help me to learn more?
(Other definitions for tests that I've seen before include "Puts to proof at cricket matches" , "Trials, exams" , "Major cricket matches" , "International cricket matches" , "Tries out" .)