Crossword Genius

Tax part of ... most of ... unsophisticated neckwear (7)

Ross

I believe the answer is:

cravats

'neckwear' is the definition.
(I've seen this before)

'tax part of most of unsophisticated' is the wordplay.
'tax' becomes 'VAT' (British sales tax).
'part of' means one lot of letters goes inside another (part of the inside).
'most of' means to remove the last letter.
'unsophisticated' becomes 'crass'.
'crass' with its last letter removed is 'cras'.
'vat' put into 'cras' is 'CRAVATS'.

(Another definition for cravats that I've seen is " neckwear".)

I've seen this clue in The Everyman puzzle in The Observer.
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