Franklin balls from the states

...If we get shit sent as a gift, then it doesn't have VAT, right? Will this work with 100 balls if it's sent from one person to another?

Generally, yea. That's the way around it. But the risk then comes in the fact that Gus will not be able to declare the full amount on the package for insurance in order to claim back if lost or stolen or damaged, etc. etc. It becomes a risk to whichever party decides to claim responsibility to cost.

I once bought an old SC Corey O'Brien deck from this guy in california, he shipped it claiming full value including postage, as a gift which ended up around $250 (£175 at the time). Customs busted it and charged me duty + holding fee which put the deck around £375 which was around £100 more than it was worth...

Charges

[]Customs Duty. This is calculated as a percentage of the value of the items being mailed. Duty is charged on the price paid for the goods, including any local sales tax plus postage, packing and insurance costs. Where the value of a gift falls between £36 and £282 (approximately between $70 and $564, depending on the current exchange rate) per shipment, a flat rate of 3.5% import duty may be applied.
[]Excise Duty. This is charged on alcohol and tobacco products and is paid in addition to Customs Duty. The Excise Duty on wines and spirits depends on the alcohol content and whether the wine is sparkling or still. Excise Duty on cigarettes is based on a percentage of the recommended retail price combined with a quantity charge. Excise Duty on other tobacco products is based on the net weight. (for further information, see below).
[*]Value Added Tax. VAT of 17.5% is calculated on the total purchase value of the contents of the package plus duty and shipping costs.

Under some circumstances, e.g., if the value of the gift does not exceed £36 (approximately $72), packages are admitted into the United Kingdom free of Customs Duty, VAT and Excise Duty. Specific information on this can be found in Notice 143: A Guide for International Post Users.