Tony Thomas 60
Thomas was arrested following an operation by Her Majesty's Customs and Excise enforcement team.
He was summonsed to court last year.
If found guilty, VAT conspiracies can carry a punishment of immediate custody.
Thomas joined the Blues after starting his career at the age of 15 at Tranmere Rovers and made his debut for Everton in 1997.
The right-back left Goodison in December 1998 to join Scottish outfit Motherwell.
Thomas played nearly 300 times for Tranmere Rover before his big move.
But he started just eight times for Everton after struggling to find consistent form and fitness.
He retired from the game in 2001 due to injury.
