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A bit easier this week so not so many posts on here. Could someone please explain:
14d Encounters room on island, quiet in upper regions (10)

I have skirmishes and can see bits of it like rm for room and is for island and maybe sh for quiet but not upper regions. Thanks

SKI RM I SH ES

Skies - upper regions
RM - room
I - island
SH - quiet

Skirmishes = encounters (definition)

thanks Elle - much appreciated. I can see it now thanks to your breakdown but not an easy clue for me.

26a....Responsibility for tax....D?T?

duty

duty

Thanks Chris...easy, and I should have seen it !

and jazzgirl !