Possible Clues:

• At last a big vessel gets a knot in it
• Credit note with tax on is for neckwear
• Tax imposed on car repairs and neckwear
• One would get it in the neck if such a big vessel were at the bottom
• Old-fashioned flowing tie (6).
• A fancy old-fashioned necktie
• Menswear involves a tax, when got on credit
• A tax credit at first for leisure-wear
• A fancy neck-tie
• Tie alternative