3 down
Heard
you
and
I
ruled
tax
out
of
order,
had
it
very
easy
(10)
Heard you and I ruled tax out of order, had it very easy (10)
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The definition is at the end of the clue.
How the clue works
The definition is had it very easy. "Heard you" gives the letter U (a homophone of "you"), and along with the I from "and I" plus the letters of RULED and TAX, the whole lot is jumbled up (signalled by "out of order") to spell LUXURIATED.