| FREELIVING | Doesn't have appetite for revenue expected in tax haven perhaps (4-6) |
| OFFSHORE | Doctor offers to secure house in tax haven perhaps (8) |
| SANCTUARY | Haven perhaps entered by eccentric car nut (9) |
| HANOVER | West German canal port or haven, perhaps (7) |
| AXETOGRIND | A tax haven ignored foolishly, bear a grudge (4,2,3,2,5) |
| GUNSNROSES | US rock band whose 1987 debut album was Appetite for Destruction (4,1,5) |
| PAPERPLATE | Groundwork backfiring in appetite for party piece? (5,5) |
| BANALITIES | An insatiable appetite for trite remarks! (10) |
| RHYTHMICAL | King Henry, legendary male appearing later than expected in time |
| BELIZE | In tax haven, Truss embraces competition? On the contrary |
| AVENGER | He rights wrongs in tax haven (Germany) (7) |
| VENDOR | Trader hiding out in tax-haven. Do record his location! |
| TAKEINTOACCOUNT | Allow for Revenue showing keen interest in story? (4,4,7) |
| ISLEOFMAN | Misanthrope's lie heard in tax haven |
| MANSBESTFRIEND | Boxer possibly top advocate for offshore tax haven? (4,4,6) |
| FISCAL | Turns up if barman gets left in the end with a concern for Revenue (6) |
| PAYE | Express consent in exercise for Revenue (4) |
| UPTAKE | The process of understanding what's raised for Revenue (6) |
| CAYMAN | Many scandals I unravel in this Caribbean tax haven! (6,7) |
| ISLANDS | Many scandals I unravel in this Caribbean tax haven! (6,7) |
