Key Consultants

Phonsey Croke, CMILT, Chief Executive Officer

Phonsey who is based in Nenagh and leads the consultancy is a well recognised expert in Customs, Excise and international trade matters. He has impacted significantly on Customs policy, legislation, operations and relationships both in Ireland and at international level. He has had significant involvement in EU, WCO and ASEM level developments and was a key player in the successful implementation of the CBP (US Customs) and Irish Customs pre-clearance facilities at Shannon and Dublin airports. He was also a key player in the development of the Authorised Economic Operator (AEO) Programme at EU level. He has a wealth of Customs and Excise experience, having operated at Director level in Irish Customs for over 20 years. Phonsey was the joint author of an EU DGTAXuD commissioned study into the issue of controls on waste shipments between the EU and Asian ASEM member countries. He is a member of the Chartered Institute of Logistics and Transport.

Elizabeth Allen, Senior Associate with responsibility for international projects (Excise and VAT) and for Excise and VAT consulting in the UK

Liz who is based in Dorset, brings invaluable Excise and VAT experience to the consultancy. She is a graduate of Bristol University and was with HM Revenue and Customs for over 35 years, much of which was at a senior management, operational and policy level. Liz had specific responsibility for the Alcohol and Tobacco Fraud Review, the Excise and Inland Customs Compliance Strategy, VAT administration policies, the Excise Movement and Control System and the administration of Environmental Taxes. Since leaving HM Revenue and Customs Liz has worked on a number of projects for the International Tax and Investment Centre (ITIC) and the Southern African Development Community (SADCO). She is the author of two ITIC publications entitled "Guidebook to the Successful Implementation of a Specific Tax on Alcohol" and "The Illicit Trade in Tobacco Products and How to Tackle it". She has delivered a number of very effective presentations at international events across the world on Excise taxation.

Michael Doyle, Senior Associate with responsibility for VAT in Ireland

Michael who is based in Dublin brings an extensive range of VAT experience to the consultancy having worked for one of the big four accountancy firms for over 9 years. During that period, he managed the indirect tax affairs of a wide portfolio of clients. This involved the analysis of Irish, EU and international indirect/sales tax legislation and case law. It also involved negotiation and settlement of many Revenue tax audits and the review of VAT compliance procedures for clients.

Prior to that Michael was with Irish Revenue for over 27 years, 20 of which as an Inspector of Taxes. During that period he also gained significant knowledge of the administration of  VAT in many Member States of the EU.

Stephen Harvey, Senior Associate with responsibility for the Authorised Economic Operator Programme (AEO) in Ireland 

Stephen who is based in Dublin brings a invaluable experience of Customs procedures and legislation to the consultancy. Throughout 30 years with Irish Customs he has provided expert advice to Irish business on a variety of international customs issues. He now has a particular focus on providing professional advice to importers and exporters in the setting up of internal audit and control resources to meet Customs compliance obligations. In the last year, Stephen has assisted commercial operators within the international supply chain with their applications for EU Authorised Economic Operator (AEO) Programme certification. He has a proven track record of delivery in this regard, having advanced all applications that he was involved with to successful certification.

Charles O' Connell, Senior Associate with responsibility for customs procedures and compliance in Ireland

Charlie who is based in Limerick has significant Customs and Excise experience, especially at operational and management level. While employed with Irish Customs he developed a deep knowledge of all Customs procedures and in particular on how these procedures impacted on business. He was actively involved in the introduction of the EU Authorised Economic Operator (AEO) Programme in Ireland and is an acknowledged expert in this regard. Charlie has provided expert Customs advice to a number of EU funded international development projects.

Douglas Tweddle, CBE, MIEx, Senior Associate with responsibility for international projects (Customs) and for Customs consulting in the UK

Doug who is based in London has made a major contribution to Customs and international trade, both in the UK and internationally. He is a former Director of Compliance and Facilitation at the World Customs Organisation (WCO) and was Director of Customs and International at HM Revenue and Customs. Doug was Head of the UK Customs IT Transformation Programme and played a leading part in the establishment of the UK Border Agency.  He was the Chair of the WCO Supply Chain Security Task Force which developed the SAFE trade security system. Doug is currently Chairman of the Institute of Export and International Trade in the UK. Currently he has specific responsibility in the UK for assisting businesses through to Authorised Economic Operator (AEO) certification.

Pieter Vogelaar, Senior Associate with responsibility for international projects (Customs) and for Customs consulting in the Netherlands

Pieter who is based in Leiden has also made a major contribution to Customs and international trade, both in the Netherlands and internationally. He is well known and respected in the international Customs field. He has worked with both the Dutch Ministry of Finance and the Dutch Tax and Customs Administration. He is a former Deputy Director of International Fiscal Affairs and also a former Deputy Director of Customs and Consumer Taxes. Prior to leaving the Dutch Ministry of Finance he held the post of Counsellor with special responsibility for international Customs policy. He played a lead role in the ASEM Working Group on Customs and in the EU-China project on Safe and Secure Trade Lanes. 

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