This is a much discussed subject in the whisky world.
And it is almost impossible to test scientifically. One would need an extremely good olfactory and gustatory memory to recall the smells and tastes of a whisky tasted 20 years earlier, when tasting the same whisky bottle-aged for 20 years.
That being said, I have tasted quite a few expressions that have been in the bottle for 10+ years, and they tend to display similar notes (something metallic, bouillon, celery) that in my opinion suggest that something indeed happens to the whisky when aged in the bottle for 10, 20+ years.
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