Valuation that could be taxing (10)
I believe the answer is:
assessment
'valuation' is the definition.
(I've seen this before)
I can't explain the remainder of the clue.
Can you help me to learn more?
(Other definitions for assessment that I've seen before include "Review" , "rating" , "Process of valuation" , "Judgement" , "Evaluation, estimation" .)