VAT is criminal: that's one view (5)
I believe the answer is:
vista
'one view' is the definition.
(synonyms)
'vat is criminal' is the wordplay.
'criminal' indicates anagramming the letters.
'vat'+'is'='vatis'
'vatis' anagrammed gives 'VISTA'.
'that's' acts as a link.
(Other definitions for vista that I've seen before include "Panoramic view" , "Prospect, view" , "Perspective" , "View (with avenue)" , "A view as seen through a long narrow opening" .)