I was about to write that this was another puzzle at the difficult end of the scale, but then I realised that I've yet to do a Guardian Prize that I found easy!
That said, it did take me a while to get going and I'm still not sure what the words in brackets "there are ten here", have to do with 15d.
There are some really great clues with 24a, and 14a (one borrows a word from the other?) among my favourites, along with 3d, 24d and 22a.
My heart did sink when I saw the 2 letters I had for 8d and the number of possible options, but thankfully I saw the answer fairly quickly.
The clues that game me the most trouble were 4d, where I didn't know the "tax" and, for some reason, 19d - although, when I look back at it now, it's difficult to see why.
There's also a fairly topical clue in 10a
My COD - like I said there are lots of brilliant clues but I'll plump for 24a - it's not only a clever clue but a great word:-)
Thanks to Picaroon for an excellent crossword.