How can I say you're wrong Barretter, except that my completed grid seems to stand up in my own interpretation of the setter's logic. To me, the whole point of the puzzle was that sequences of letters which couldn't be pronounced as literals stayed as they were. So, for ASKEW, the AS stays as it is, but the KEW gets changed to Q. So whatever precedes 'es' in 47A is just what it is. Once you've converted 'ES' to 'S', you can't have it both ways, you've already used the 'E' : so the first letter of the answer represents a palatalization...