6  Race winner breaks this record (4)

 8  Man rejected by couple with little room for parasite (8)

 9  Back down long after American retreat (6)

10 Cheat run over - thumbs-up to that (4)

11 Negotiating payout when promoted? (2,3,3,2)

12 Issue tender as ladies manage to hold one back (9)

14 Drop nothing in front of this (5)

17 Wise seabird circling island (5)

19 Potentially being a lit substance (9)

22 Where keystroke is appropriately used? (6,4)

23 Cut beef, say (4)

24 Base everything on one's inner spirit (6)

25 Engagement ends in defeat for army and pain (8)

26 After cross, a goal? (4)

27 Spokesperson giving evidence in fraud (10)

 1  Security guards on duty (9)

 2  Cry about end of stay in Paris? (7)

 3  Sailing vessel loads produce before shipping (3,5)

 4  A percentage off, a great deal (9,6)

 5  Reindeer - extremely eager (6)

 6  Chief to condemn a boycott for centre (3,6)

 7  Bird shooter will bag one on polar hunt? (7)

13 Assumed what's left out of solid isn't a liquid? (3-6)

15 Precious jade on monarch, young one (9)

16 Unreliably so, I dally? (8)

18 Elizabeth I (5,2)

20 Was dancing serviceman heckled outside? (7)

21 But golf, I hear, regularly appears more like sin (6)