Independent on Sunday 979 by Quixote (16 Nov 2008)

Solving time, 14 mins

* = anagram

ACROSS

1 CUB A

3 DE-CREED

8 ARABIAN NIGHTS (aghast in NI bar)*

9 A RR (Right Reverend) ESTEE(m)

10 FUR ROW

11 INLIER I in (liner)*

12 SCOT-FREE (Secret of)*

14 STAG N ATE

17 S TRE (A) K

19 BUS T-UP

21 PLA CABLE (pal)*

22 FINANCIAL YEAR As Government spends as well as taxes, I think

23 E (A ST) END (need)*

24 STEN Hidden in previous answer

DOWN

1 CHA GRIN

2 BE (AVER) ING

3 D ANGERS

4 CHIEF CONSTABLE (catches big felon)* less g

5 ETHER (Well) hidden

6 D (IS P) OSE

7 VICTORIA SPONGE (a top covering is)*

13 FIRM (AMEN) T Good surface

15 T RUFFLE

16 E MP TI(r)ED

18 AILERON (one liar)* aviation

20 (in) TENDS