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Struggling again.
2d Poet dealt with teacher's raised temperature (7)

I have M---I T

8d Old tax declared in Union, they'll be gutted (6,4)

I have E-S-T- ----

8d estate duty?

2 Metrist, poet.

2 Sir = teacher, raised = reverse it, so Ris, inside Met, dealt with and T, temperature. Met Ris T.

Thanks Stevie and Malone , appreciated the parsing as Dean Mayer is opaque rather than transparent !

Glad I could help.

In case you didn't see how 8 D works...

Estate Duty - old tax
Stated = declared
EU = union
Ty = 'they' 'll be gutted, ie middle letters removed.

E state d u ty.

Thanks again. How about

21d Spades in black? I'm kidding (4)

Got -E-T

Could be anything !

Jest

S for spades in jet - black

Thanks Pollyanna , obvious afterwards !