You have to bring in the clubs and still keep control of the hand.    Best is to play the ace-king of clubs and ruff a low club with the ♥ A.  Next, return to your hand with a trump and play the KQJ of hearts. If hearts divide 3-3, you have the rest. If hearts are 4-2, play winning clubs and the most you can lose is two diamonds and heart.   Yes, if clubs are 3-3 and hearts 4-2, you lose an overtrick, but this is IMPs and making the contract is far more important that risking your contract for an overtrick.   (If you draw four rounds of trump before touching clubs, in effect playing the hand at notrump, down you go.

Tip:

Ruffing a loser high when dummy has honor doubleton in trump, is a good way of unblocking the trump suit not to mention avoiding a possible overruff.

North's pass over 3♦  showed a minimum opening and denied three card heart support.

If declarer holds ♦Q there is no hope of beating the contract, so assume partner holds this card and discard the ♦K at trick 2 to create an entry for partner's spades.  If you found this defence at the table then you could look forward to seeing your name in the local paper.  The contract is however unbeatable.  All declarer has to do is win the first trick and play a diamond.  If you follow small he rises with the Ace and ducks a diamond. If you rise with the King, declarer ducks the trick.  The moral of the hand is that there is no point in holding up when you can read the lead as a singleton.  To do so merely gives a defender the chance for a spectacular discard.

You probably need a favourable diamond position to make this contract, but you should take care that you don't lose control of the hand if the trumps are 4-1. For example, if you take the ♥A to discard a diamond and then ruff a heart to hand to ruff a club, you will force yourself again to get off dummy. This will be bad news on a 4-1 trump break unless the ♣A is on side. Best is to overtake the ♠J at trick 1 and ruff a club. Then cash the heart to discard a club, ruff a heart to hand and draw trumps. The difference is that when you take a diamond finesse, you have a trump left to cope with a club switch, and just require split diamond honours.

Overtake the ♠K with dummy's Ace and continue spades throwing the ♥K from hand.  If the defense continues hearts, you then have 5 spades, 2 hearts and 3 clubs for 10 tricks.  If they dont play hearts you can clear the clubs, losing at most 1 club, 1 diamond and 1 spade.

It looka as if you can ruff both losing clubs in dummy, but if you try to take the ♣AK, West ruffs the second club and exits with a trump.  Now you cannot avoid losing a club trick as there is only one trump in dummy to take care of your 2 small clubs.  The solution is very simple.  Just ruff the opening lead and play Ace and a small club.  Now you will always be able to ruff your remaining small club on the table.  12 tricks made.

This hand is trivial but easy to make a mess of. The only danger is a 4-0 club break and to guard against that you must discard a club from hand at trick 1. Then you can set up the long club by ruffing to dispose of your heart loser. If you mistakenly discard a heart at trick 1, you go down as the cards lie.

On the reasonable assumption that West has the ♣Q, this hand is now laydown on a double squeeze. West is guarding the club and East the heart, so when you run the diamonds, East's last 2 cards will be the ♥J and a spade, whilst West will hold ♣Q and a spade. Hence the King of spades must now drop under your Ace.  

It look tempting to play low from dummy, but why would West switch to a diamond away from his King?  Instead of playing low at trick two, a strong alternative is to play the Ace and continue with the ♥J at trick three, throwing the ♦Q from hand.

This loser-on-loser play gives you a real chance of establishing a long card in diamonds without letting East gain the lead. West wins the ♥J with the ♥A and shifts to a spade. You win on the table, ruff a diamond high, Cross back to dummy with a trump to ruff another diamond high.  You still have the trump entries to dummy to ruff the diamonds good and get back to cash the long one, discarding a club.

If the diamonds had broken 5-1, you would have had to hope that the ♣A was onside. 

You have been unlucky so far and you need some favourable lies from now on.  You hope to make 6 trumps, 2 clubs and the 2 Aces.  The normal method of tackling the heart suit would be to run the Jack and then take another finesse if the Jack has not been covered.  However, you won't make the contract if you play like that as you will then lack the entries to lead clubs twice towards dummy. Best play is a heart to your Ten, followed by a club.  West will duck and you win the Queen.  Now you can play the ♥J from the table, overtaking with the Queen.  Now the Ace of trumps draws the King and another club to dummy establishes your tenth trick with the ♠A as an entry to dummy.

There are 2 potential lines that offer good chances of success. You could play off 2 top spades, succeeding whenever trumps are 3-2 and also making when trumps are 4-1 provided something good happens in clubs (you will take a finesse against East since West has long diamonds. The second line is to take the ♠ A and then cross to dummy with a club and take a spade finesse. This line only loses when West holds 2 trump tricks or can give East a club ruff  (unlikely given his length in diamonds). This second line represents better odds.

West's bidding and opening lead tells you quite a lot.  Most players would lead a top diamond if holding AK, so wou can reasonably assign one of these cards to East.  Since there are only 18 points missing and West has at least 15 of them, it looks as if East holds the ♦K and no other values.  Hence you win the opening lead, ruff a heart to hand and run the ♠9. You can then repeat the finesse to pick up West's trumps.  With a decent lie in the heart and club suit, you will probably make 11 tricks, but 10 tricks are assured with 5 spades, 2 clubs, 2 hearts and a diamond ruff.

I guess most players will take a spade finesse and later take the club finesse. On a good day, this line will produce an overtrick. There is another line of play that combines several chances that you might not have spotted and may not depend on any finesse at all. Suppose you win the heart in hand and lay down the ♠A – the king might drop. A diamond to the ace would be followed by a diamond ruff – one opponent might have started with ♦ QJx. Cash the ace of clubs – the Queen might be singleton. If nothing good has happened, cross to dummy with ♥A, cash the ♦K and ruff a diamond. Now exit with a high spade. If one opponent started with all three trumps, he can exit safely with his last trump and you will have to fall back on the club finesse. Assuming the spades split 2-1, you might have an endplay. Neither opponent can play a red suit as it will give you a ruff and discard. Should East have the ♠K, you will need the club finesse. When West has the king, however, he will have to lead a club into your king-jack and you will make the slam regardless of who has the queen of clubs.
 

You are clearly in danger of losing a diamond ruff. If you play trumps, East can win and put his partner in with the ♥J to get a ruff. You need to sever the communications between the defenders and the way to do that is to play 3 rounds of clubs, discarding a heart when East ruffs the third round. Now you only lose a heart. a ruff and the Ace of trumps. 

You should ruff the opening lead and ruff a low heart in dummy at trick 2. When you cash the ♠A, West shows out so you continue with a trump to your ten and ruff another low heart. Now a diamond to your Ace is followed by another heart ruff with the ♠K. Now you return to hand with a club ruff and draw the last trump. You just lose a diamond at the end. If you had been greedy and cashed the ♥A at trick 2 to discard a diamond, you would have been defeated by the bad heart break.

The first step is to cash your spades and throw your diamond loser. Now you have to play Clubs for the loss of one trick. What is the best way to do this? There are several ways to tackle this combination in the club suit.One is to cash the Ace and hope West has a singleton honour (but are you an entry short for that?). Another is to play the ace and another club hoping one opponent has the king-queen doubleton. A third is to play East for a doubleton 10..Best is to start with a low club towards hand and if East plays low, insert the nine. If this loses to a top honour, you have a choice on the next round of clubs - either to play West for KQ doubleton, or to play East for Tx. Given that East probably started with 6 diamonds, and you have seen 3 hearts and 2 spades, then Tx (two options) represents your best chance, so you will lead the ♣J from hand and run it when West plays low.

If East plays the ten on the first club, you lose to an honour and then run the nine. Yes you might lose to QT doubleton but such is life.

Don’t try to make this one more complicated than it is. Ruff the opening lead, ruff a low club, ruff a spade, ruff a second club, cash 2 top diamonds throwing clubs, and ruff a third spade with the 9 (this ruff should be safe as East would surely have bid over 1♦  if he held ♠ AKxxxx. Now draw trumps and claim. This line handles a 4-0 heart break and merely requires the minors to be no worse than 5-2 (if ♣Q drops you dont bother with the diamonds. Starting with one high club can be fatal if a third round of clubs is ruffed with the ♥10 by a defender holding two low clubs.

There are two key elements to the best line of play. The first is to duck trick 1, which is essential as you will see. The second is to win the likely spade continuation and cash one top trump followed by ♥AK. If hearts are 4–3, you can easily make a grand slam by winning the first trick and ruffing a heart, so you must prepare for a 5–2 or 6-1 heart break. Consider the possible distributions:- West has two clubs and one heart - he ruffs the second heart, but can’t put East in to lead a trump, so you can ruff a heart and get rid of your remaining heart on a diamond. If West has two clubs and two hearts. he ruffs the third heart, but can’t put East in to lead a trump, so you can ruff your remaining heart. If West has one club and two hearts. Cashing one club first allows you to ruff a heart and make an overtrick. Even if you failed to cash one high club first, you still make your contract. After West ruffs the third heart, he can’t put East in, you can ruff your remaining heart. What about East: If East has two clubs and one heart and ruffs the second heart, he can’t put partner in to lead a trump, you make the contract as you can ruff a third heart, etc. If, however, East refuses to ruff the second heart, you will eventually lose two heart tricks. This will beat the contract and full marks to East If East has two clubs and two hearts, you can’t make the contract. If. East has one club and two hearts. You make an overtrick. Had you not cashed a high club early, you still make your contract because East can’t put West in to lead a second trump after overruffing dummy on the third round of hearts.

It looks like you need to find the club finesse working or avoid losing a diamond trick. On the surface of things, you would be tempted to play West for long diamonds as you know that East has great heart length. However, if you play carefully, you can improve your chances. Ruff the lead and draw trumps (say this takes 3 rounds), followed by a further heart ruff. Now play the ♦K and a second diamond. If East follows, finesse your ten. If it loses, West must concede a ruff and discard or give you the club finesse. If East show out on the second diamond, you rise with the Ace and endplay West with a third diamond. You will only be defeated on this line if West started with 4 diamonds and the club finesse is wrong - unlikley given that East may well have doubled the contract with his diamond void.

Patrick Phair commented on the bidding and the lack of a heart sacrifice; the problem is that it isn't clear to either East whether or not partner will have hidden defence to this contract, and not cleat to West that with a 4333 shape that it will be so cheap. The reason the sacrifice is cheap - which nobody yet knows - is that each side has a double fit. 

You have 9 tricks and a ruff in dummy will be enough. If you ruff the third heart with dummy's ♠9, you will succeed if West started with the ♠T or if East held 3 hearts. However, a little thought will show this is a needless risk. On the third heart, discard a diamond from dummy. Win the next lead and draw trumps. If trumps are 2-1 you have a diamond ruff for your tenth trick. If trumps are 3-0 you will still succeed if the hand with 3 trumps has at least 3 diamonds.

There are two possible lines of play. Clearly West is void in diamonds. You can draw the outstanding trump and cash the top diamonds, then exit with a club. If West has the ace, he will have to lead a black card and that will take care of your losing spade. If East has the ace and returns a spade after winning the first club, you will have to finesse, and if West has the king you will be defeated. There is an alternative line - you can play East for a singleton spade and the ace of clubs. If he has that, you must cash the top diamonds and the ace of spades before playing a club – East, with nothing but minor-suit cards left, will be a stepping stone to the two winners in the dummy. Anyone can make a slam by taking a finesse, but if the second of these lines happens to be the only way to succeed, you can dine out on it for months. Is there any clue as to which line is better? Possibly - you need to consider West's lead. With a void diamond and a collection of low black cards he would surely have tried a black suit lead at trick one hoping to get his partner in for a ruff. His trump lead looks like he has values in the black suits so play him for the ♣A (as well as the ♠K).

You have a potential loser in every suit, but you should be able to set up a heart for a minor suit discard if you are careful. Win the diamond lead in hand to preserve entries to dummy. Cash the ♠K and then play ♥A and another heart. Say that West wins with the ♥K to play a second diamond. Now win with dummy's Ace and lead the ♥J. You must discard a diamond on this trick, even if East covers with the ♥Q. You later cross to the ♠A and pitch a club on the established heart winner. You only lose a trump and 2 hearts. If you make the mistake of ruffing the ♥Q, West can overruff and put his partner in with the ♦Q for him to play a further heart, promoting a second trump trick for the defence.

You have 12 top tricks and clubs offer the best chance of a thirteenth. If clubs are 4-1 with the King not falling then you need 4 entries to dummy to set up the clubs and get back to cash them. Win the ♠A and cash the ♣A and ruff a club high. If clubs break there will be no problem but if they are 4-1, continue with a diamond to dummy's Ace for another high club ruff. Now you ruff your ♦K and yet another club high before drawing trumps and returning to dummy with a spade to enjoy the long club, discarding your losing spade.

This hand looks very easy. If you play Ace and another spade and it turns out that you have 2 trump losers, then you can always fall back on the heart finesse. However, if West started with all 4 trumps. you will have 4 losers. It is no good playing a spade to the 8 in dummy because this will result in your losing 2 trump tricks on many layouts where this was unnecessary and you will then go down when the heart finesse loses. The key is to clarify the heart position first. Finesse the ♥Q at trick 3. If it wins then you can enter hand with a heart ruff and play a spade to the 8 (if West plays low), thus ensuring no more than 2 trump losers. Of course if the heart finesse loses, you will play Ace and another spade and hope to limit your losses in the suit to 2 tricks. Your losing club will go on the ♥A later.

With luck you can restrict your diamond losses to 2 tricks, but with a spade loser that is still one off. You need West to hold the ♦A so mentally assign the ♠A to East. Ruff the club lead in hand and cross to dummy with a trump to lead a low spade. If East rises you will have 2 diamond discards in hand. If East ducks, you win the ♠K, return to dummy with a trump and discard your remaining spade on the ♣A. Later you just lose 2 diamonds when the diamond Ace is onside.

If you finesse the club at trick 1 and it loses, you may go down on a diamond switch with the Ace wrong. Even so, it is a 75% chance. You can do better however. The contract is assured if you win the ♣A at trick 1, draw trumps and play Ace and another spade, discarding a club if East doesn't cover. If this trick loses you can use your trump entries to take a second ruffing spade finesse. This way you make at least 7 hearts, 2 spades and a club.

East has defended well. You now have a choice as to how to get rid of one of your two losing spades; if East started life with a doubleton club the play is easy - win the club ace and lead a spade to the ace and ruff a spade. But if East started with three clubs he will discard when the second spade is led, then overruff dummy. If you judge East is 0-3-7-3 then the solution is to win the club switch in hand and lead a low spade. If West wins the trick he cannot stop you ruffing your remaining spade with  ♣A, and if East ruffs in he will not have a trump left to lead any more so you can take your ruff in comfort.

Win and cash a top spade. If either opponent shows out you will need a friendly club position. However, if trumps are not 4-0, you can succeed whenever the clubs break. Play a club to the Ace and ruff aclub high. Then exit with a low trump. The defence can win but the best they can do is force dummy with a diamond. Now ruff anothe club high and enter dummy with a trump to run the clubs.

You have 9 fairly certain tricks and a tenth might come from clubs if they break 3-2, or spades, or possibly a spade ruff in dummy. If you start on trumps immediately, West may win the second round and lead a spade, knocking out your entry to the clubs. If you play Ace and another spade, the defence could play 2 rounds of trumps and again leave you a trick short. The correct play is to win the ♦K at trick 2 and play the ♠J from the table. The defence can kill your spade ruff by playing trumps, but then there are sufficient entries to use the club suit. If the defence returns a spade, you will get your spade ruff. Provided clubs are no worse than 3-2, you will succeed. Note that it is not safe to ruff the diamond at trick 2 and play a spade towards dummy. East can win and return a trump, ducked. You would have to cash dummy's high cards and reenter hand by ruffing a club, but West could overruff with the Ace and play another heart and you would go down when hearts break 4-1.

If you draw trumps and take a diamond finesse, East will win and return a club and you don't know whether to play for the diamonds to break or for the club finesse to be right. A better line is to start the diamonds by leading the 6 from dummy.  East cannot rise with the King without conceding the contract, and you now have time to test the diamond position before committing to the club finesse. If the trumps are 2-1 you can do even better by plaing on elimination lines. Ruff aspade high at trick 2, cross to a trump and ruff another spade high. A further trump to dummy allows the last spade to be ruffed. Then play a diamond to the Ace and continue with the ♦6 towards your queen.  On this line you win whenever diamonds are 3-3, when either defender has singleton or doubleton ♦K, and when the club finesse is right.