Formatting Multiple Tags in a Report

Answers
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The problem I see is that you want to treat the tags as if they are a hierarchy … in this case with Spending being primary, and any additional tags being secondary (and hence subtotaled withing Spending).
But, there is no hierarchy to tags. They provide different way of grouping transactions beyond Categories. Categories of course are hiearchical and could do this, but without specific categories, you'd have no idea what your spending was on.
In your example, the tag ‘Spending’ has the same meaning as ‘Gift’, and transactions with both tags should be found when searching for either (unless the ‘all’ is part of the report filter) - so the way your report appears is as designed and there really aren't any features in the product to allow it to appear the way you'd like.
I gather that ‘spending’ does not cover all of your expense categories if you generate an income/expense or cash flow report and that's why you're trying to summarize things with tags. I just don't see any way to do what you want without either only using one tag per transaction as part of a combination of using nested categories to track your spending.
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