Time is up, and here are the results:
First, hono(u)rable mention to Paul @21 and Jono @27. Paul's VAT clue was great but flawed in two ways. There should be a DBE indicator for VAT, and the T in VAT standing for tax makes it less than ideal. Jono's ghostbuster clue gave me a smile. Where did you find that definition? The surface wasn't quite there for me though, possibly because your surfaces are often the best outside of Australia. Geting @6 was another that just missed for me. I loved "sealed with a kiss" but that feels more like an inclusion to me.
My short list includes the two invoking the Beatles; I loved the surfaces of both, with perhaps the slight edge to Buddy for not needing the homophone. A popular device was a reversal of "at" + x, with Aristo @4 and Buddy @15 joining the aforementioned Paul @21. Excellent homophone clues were Buddy @8 and Tyke @22. Rounding out the short list were PaulH with the clever 39, and geting with the last-minute 43.
Buddy is runner-up with his oeuvre of clues, but out of so many wonderful constructions, Aristo @4 had the smoothest surface and takes the cup. Congratulations, Aristo, and as your prize you get to pay my taxes. Ha ha. If you prefer, try these prizes instead:
This may not be a big surprise to Aristo or Buddy, but our British friends might be stunned at what a mess tax filing is over here:
https://www.youtube.com/watch?v=ZhV4Z76mXrI
And you all expected it, I'm sure:
https://www.youtube.com/watch?v=gMdcE8jdz70