Accountant is not the first taken in by opponent - is that fair? (8)
I believe the answer is:
carnival
'that fair?' is the definition.
(I know that Carnival is a type of fair)
'accountant is not the first taken in by opponent' is the wordplay.
'accountant' becomes 'CA' (abbreviation for chartered accountant).
'is not the first' becomes 'n' (I am not sure about this - if you are sure you should believe this answer much more).
'taken in by' indicates putting letters inside.
'opponent' becomes 'rival' (I've seen this in another clue).
'n' inserted into 'rival' is 'rnival'.
'ca'+'rnival'='CARNIVAL'
'is' acts as a link.
Can you help me to learn more?
(Other definitions for carnival that I've seen before include "Festive fair" , "Travelling funfair" , "Pre-Lent jollity" , "riotous merrymaking" , "Festive entertainment" .)