Cryptic crossword - The Scotsman 31/12/14

ACROSS

1 Imports that have avoided the usual customs (8,5)

10 An accountant in the firm has tropical tree (5)

11 Shooting to discontinue at clearing (9)

12 More modern replacement Don Flower organised (3,3,3)

13 Ceaselessly holding studio frame (5)

14 One of the risings between England and Scotland? (7)

16 Side put out as a result of the quarrel (7)

18 Acquit a lunatic living in water (7)

20 In order to attract notice with respect to exhibition (3,4)

21 Dog held by it almost lashes out (5)

23 Hollow chamber on roaster had been removed (9)

25 Like to have one’s regular drink in the most common way (2,2,5)

26 Lady, Scottish one going round Ulster (5)

27 Consider fellows taking time for theatrical show (13)

DOWN

2 Many a bird call from this bird (5)

3 Crusty student? (9)

4 Did not include reference to Labour defeat at the polls (4,3)

5 Free during the act to have been mocked (7)

6 Spanish man doesn’t start card-game (5)

7 He spouted about part of America (4,5)

8 Rollercoaster’s picturesque lines (6,7)

9 Sulphur caused industrial fatality to one who was highly trained on the job (7,6)

15 Children receive it in different forms (9)

17 Tactics involving physical force (9)

19 Taint morally depraved (7)

20 Pasta is turned upside down, filling going round, I concluded (7)

22 Building hospital over river (5)

24 Saw less than a dozen performing (5)