Crossword Genius

Obliged to make tax limited (4,5)

Ross

I believe the answer is:

duty bound

'obliged' is the definition.
('duty-bound' can be a synonym of 'obliged')

'tax limited' is the wordplay.
'tax' becomes 'duty' (duty is a kind of tax).
'limited' becomes 'bound'.
'duty'+'bound'='DUTY-BOUND'

'to make' is the link.

(Another definition for duty bound that I've seen is " Legally obliged".)

I've seen this clue in The Guardian.
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