No 12523, Monday 14 Jan 2019, Arden

ACROSS
1   Metal bed has almost round shape (6) COBALT {CO{BALl}T}
4   Tax collection is complete waste (8) CESSPOOL {CESS}{POOL}
9   Fix a time before onslaught (6) ATTACK {A}{T}{TACK}
10 Word list lists Jack's return wearing a halo (8) GLOSSARY {GLO{ASS<=}RY}
12 Cracks appear as girl's admitted amid shouts (8) CRANNIES {CR{ANN}IES}
13 Food that is served later is corn (6) MEALIE {MEAL}{IE}
15 Number one at hiding these, it's criminal (12) ANAESTHETIST {AN}{A{THESE+ITS}*T}
18 After running a mile talk of improvement (12) AMELIORATION{A+MILE}*{ORATION}
21 Old man could be a hard nut to crack (6) ALMOND*
22 Redeploy all at once, after losing a Knight (8) LANCELOT {aLL+AT+ONCE}*
24 Scientist's red, not green (8) ROENTGEN*
25 Make some noise when doctor breaks the law (6) RUMBLE {RU{MB}LE}
26 Foreign money comes under a cloud — could be a case of hung jury (8) MISTRIAL {MIST}{RIAL}
27 First Artemis and then a Goddess (6) ATHENA {Ar...s}{THEN}{A}

DOWN
1   Fuel — not even able to support daily business (8) CHARCOAL {CHAR}{CO}{AbLe}
2   Informing to set table outside to catch the sun (8) BETRAYAL {BET{RAY}AL*}
3   Helen scorns most changes, not one has been seen yet (4,4,7) LOCH NESS MONSTER*
5   Fishes on rocks, not right (4) EELS rEELS
6   Bank keeps one on tenterhooks — that's another story (8,7) SUSPENSE ACCOUNT {SUSPENSE}{ACCOUNT}
7   Nothing's clear about the voice (6) ORACLE {O}{CLEAR*}
8   Replacement namely by non-professionals (6) LAYMEN*
11 Vacant slot for an opener (7) KEYHOLE [CD]
14 Aim to climb on to a seat (7) OTTOMAN {MOTTO<=}{AN}
16 Having potential to grow — include those sick in the list (8) TILLABLE {T{ILL}ABLE}
17 It's offensive to see Mike rummage through all the articles (8) ANATHEMA {AN}{A}{THE}{M}{A}
19 Either way it grows on the beach (6) MARRAM <=>

20 Eggs break, simple! (6) IMPELS*
23 Cheese is fine, pour tea later (4) FETA {F}{TEA*}

GRID