We always encourage face to face meetings. Our portfolio managers are happy to visit you in person or you are welcome to visit us at our head office. We can also facilitate e-meetings via Zoom or Google teams

All new cask and premium matured cask are already stored in an HMRC bonded facility or at the distillery and fully insured for 5 years. These documents will be sent to you after purchase.

While the whisky remains in the cask there is no duty or tax to be paid. If and when you decide to sell your physical portfolio no Capital Gains Tax is payable as the whiskey is classed as a wasting chattel, and therefore under UK law is not liable, and any and all profits are free from Capital Gains Tax. Should you wish to have your purchase bottled before selling, then the whiskey would be liable to VAT.

The whisky is stored in wooden casks on site at the individual distilleries we are partnered with or in a bonded warehouse.

Cask whisky evaporates at just under 2% per annum, which is known as the Angels’ share. Evaporation is part of the maturation process. Wholesale whisky is traded as litres of pure alcohol(LPA) on an original fillings basis(OFB). In combination they refer to the amount of spirit that went into the barrel at the outset (filling). When you come to sell your whisky, it doesn’t matter how much has evaporated, you sell LPA on the OFB. It is up to the buyer to make an approximate calculation of how much actual spirit will be in the cask by anticipating the total quality shared out between “the Angels”.

Rigorous quality controls are done before your whisky is filled into the cask. Once it is in the cask it is rare for it to spoil and any spirit quality issues are almost certainly due to a defective cask which can be isolated before blending or bottling. World of Whisky customers are protected from any quality issues by our standard commercial agreement with suppliers

Yes. We can arrange bottling, labelling and packing to your specifications. This process will have separate fees but please bear in mind that duty and VAT are payable before your bottles leave a bonded warehouse.

We provide a unique cask number for all stock purchased through us and we will provide all of the necessary ownership documentation. Casks cannot be forged or faked so they provide a secure means of investing in whisky.

When you instruct us to sell you out, we will typically go through one of six routes: • Sell to another client via our intra-client brokering service • Trade the cask on the open market to a cask broker or collector • Purchase the cask back ourselves • Sell the cask through our own auction service • Sell the cask through a third-party auction house • Bottle the stock for you and release it to the retail market achieving maximum profit

Some of the key factors that affect the price of a whisky are the reputation of the distillery and its brand value. Each whisky cask is unique and possesses many variables such as age, cask type, finish, strength, and volume. We have pioneered a unique methodology in order to determine their value.

Until recently, cask whisky was difficult to purchase therefore unlike equities and bonds it’s not a ‘crowded trade’. Buying tangible assets gives you more financial security as products can’t go bust like organisations can. It makes buying a cask of whisky a much more attractive option

Financial modelling is not possible across the wider whisky market and must be carried out on individual casks due to each being unique; however, statistics on whisky investment from recent years indicate returns that average between 8-12% per annum.

We see very limited downsides to investing in casks of whisky. The main risk is that whisky falls out of fashion and there is suddenly less demand. Although past performance is no guarantee of future performance, we simply cannot see this happening. With more and more developing nations rising through the ranks, we feel that there will be an even greater demand in the future than we see today. Whisky exports have seen year-on-year growth every year for over 30 years now. Furthermore, due to Scotch making up 21% of all UK food and drink exports, the industry receives a lot of government support in the form of trade deals and legislative backing. This careful management lessens the risk.

Casks can be described as ‘first fill’ or ‘refill’. A cask that is being used to mature Scotch for the first time is referred to as ‘first fill’. It becomes a ‘refill’ cask when used for a second or subsequent time

A cask is the wooden container that whisky is stored in while it matures and it plays a critical role in developing flavours. Casks can come in all different sizes and wood types, but the most common type used for whisky is a 200L barrel that was originally used to mature American Bourbon. Whisky is also regularly matured in other types of casks including sherry, wine and tequila, all of which bring their own flavours to the spirit.

Single malt Scotch is the elite of Scottish whiskeys. The “single” in the name refers to the fact it comes from a single distillery and is made from 100% malted barley. As long as all the liquid comes from the same distillery, this is a single malt. The number on the label refers to the youngest whiskey in the blend, even if the liquid in the bottle comes from a few hundred different barrels. As a general rule of thumb, single malt whiskey is generally aged for 10 years or more but can be aged anything from 12-21 years. In general, the older it is, the better it gets.

Blended whiskies are the mixture of single malt whiskeys from different distilleries. The choice of using liquids from various places is down to the Master Blender and is an incredibly difficult task. The Master Distiller will create the blend using different types of whiskeys from single grain Scotch to rye whiskey in order to create the unique taste identity that will define the drink. They work in meticulous detail ensuring that proportions are just right and that each blend is not only phenomenal but consistent in quality and brand identity.

Malt is the premium traditional style of whisky, but the artisanal manner of its production is not easily scaled. Grain whisky is made continuously via a modern column still on an industrial scale. The output is purer alcohol, but with less flavour and character than a malt. The most important fact about whisky is that the fate is that most single grain whisky is to be blended with one or more malts to produce a much better tasting derivative type called blended whisky.

Bourbon whiskey is an American whiskey that is made from 51 percent corn mash. It tends to have a much sweeter taste compared to Scotch or Irish whiskeys. Think smooth notes of vanilla and caramel, enhanced by the oak cask ageing. Because Irish whiskey is aged in pre-used bourbon casks, American bourbon drinkers very often find themselves enamoured with their Irish cousin from over the pond.

World of Wisky Group is regulated under English law. Its regulatory status is markedly different from the financial services industry. You are not buying something which under English law is defined by the Financial Services and Markets Act. As an investment, you are instead buying a tangible product which - through the construct of bailment - you will own outright as your physical property. This sort of purchase, and the custody of your property is regulated by a number of laws which are generally more intuitively and widely understood than is financial Services regulation. The relevant legislation includes the Sale Of Goods Act 1994, Fraud Act 2006, the Theft Act 1968, and the Money Laundering and Transfer of Funds (Information)(Amendment) (EU Exit) Regulations (2019) etc. These apply broadly to non financial British Businesses and have proven effective instruments for fair regulation for the purchase and sale of goods. We also plan to apply for our own WOWGR license which will allow us to purchase and store bulk casks for clients along with suppling our own whisky brand.

We won’t....but your whisky is safe from our potential insolvency. You own the casks, not us. Our partner distilleries store them securely. A liquidator cannot claim your cask as an asset of the business. Through the World of Whisky Group, your whisky is held in safe keeping. This means you make no transfer of assets as part of the creditors, and your whisky is not become owned by World of Whisky Group. You are not a creditor, you are the whisky’s owner. Consequently, the liquidator cannot consider your whiskey as the property of the compnay. This is the advantage of being the owner of whisky and not a creditor of a business. You cannot lose your stock through insolvency, only through its physical theft or destruction and these risks are insured. As the owner of the cask you can choose any company to help sell your cask or sell it back to the original distillery.

This Privacy Policy describes Our policies and procedures on the collection, use and disclosure of Your information when You use the Service and tells You about Your privacy rights and how the law protects You. We use Your Personal data to provide and improve the Service. By using the Service, You agree to the collection and use of information in accordance with this Privacy Policy. This Privacy Policy has been created with the help of the Privacy Policy Generator. Interetations and Definitions Interetations The words of which the initial letter is capitalized have meanings defined under the following conditions. The following definitions shall have the same meaning regardless of whether they appear in singular or in plural. Definitions For the purposes of this Privacy Policy: Account means a unique account created for You to access our Service or parts of our Service. Company (referred to as either “the Company”, “We”, “Us” or “Our” in this Agreement) refers to World Of Whisky, Studio 2, 6-9 Cole Street, London, SE1 4YH. Cookies are small files that are placed on Your computer, mobile device or any other device by a website, containing the details of Your browsing history on that website among its many uses. Country refers to: United Kingdom Device means any device that can access the Service such as a computer, a cellphone or a digital tablet. Personal Data is any information that relates to an identified or identifiable individual. Service refers to the Website. Service Provider means any natural or legal person who processes the data on behalf of the Company. It refers to third-party companies or individuals employed by the Company to facilitate the Service, to provide the Service on behalf of the Company, to perform services related to the Service or to assist the Company in analyzing how the Service is used. Usage Data refers to data collected automatically, either generated by the use of the Service or from the Service infrastructure itself (for example, the duration of a page visit). Website refers to World of Whisky, accessible from https://www.worldofwhisky.co.uk/ You means the individual accessing or using the Service, or the company, or other legal entity on behalf of which such individual is accessing or using the Service, as applicable.

While using Our Service, We may ask You to provide Us with certain personally identifiable information that can be used to contact or identify You. Personally identifiable information may include, but is not limited to: Email address First name and last name Phone number Usage Data

Usage Data is collected automatically when using the Service. Usage Data may include information such as Your Device’s Internet Protocol address (e.g. IP address), browser type, browser version, the pages of our Service that You visit, the time and date of Your visit, the time spent on those pages, unique device identifiers and other diagnostic data. When You access the Service by or through a mobile device, We may collect certain information automatically, including, but not limited to, the type of mobile device You use, Your mobile device unique ID, the IP address of Your mobile device, Your mobile operating system, the type of mobile Internet browser You use, unique device identifiers and other diagnostic data. We may also collect information that Your browser sends whenever You visit our Service or when You access the Service by or through a mobile device.

We use Cookies and similar tracking technologies to track the activity on Our Service and store certain information. Tracking technologies used are beacons, tags, and scripts to collect and track information and to improve and analyze Our Service. The technologies We use may include: Cookies or Browser Cookies. A cookie is a small file placed on Your Device. You can instruct Your browser to refuse all Cookies or to indicate when a Cookie is being sent. However, if You do not accept Cookies, You may not be able to use some parts of our Service. Unless you have adjusted Your browser setting so that it will refuse Cookies, our Service may use Cookies. Flash Cookies. Certain features of our Service may use local stored objects (or Flash Cookies) to collect and store information about Your preferences or Your activity on our Service. Flash Cookies are not managed by the same browser settings as those used for Browser Cookies. For more information on how You can delete Flash Cookies, please read “Where can I change the settings for disabling, or deleting local shared objects?” available at https://helpx.adobe.com/flash-player/kb/disable-local-shared-objects-flash.html#main_Where_can_I_change_the_settings_for_disabling__or_deleting_local_shared_objects_ Web Beacons. Certain sections of our Service and our emails may contain small electronic files known as web beacons (also referred to as clear gifs, pixel tags, and single-pixel gifs) that permit the Company, for example, to count users who have visited those pages or opened an email and for other related website statistics (for example, recording the popularity of a certain section and verifying system and server integrity). Cookies can be “Persistent” or “Session” Cookies. Persistent Cookies remain on Your personal computer or mobile device when You go offline, while Session Cookies are deleted as soon as You close Your web browser. Learn more about cookies: Use of Cookies by Free Privacy Policy. We use both Session and Persistent Cookies for the purposes set out below: Necessary / Essential Cookies Type: Session Cookies Administered by: Us Purpose: These Cookies are essential to provide You with services available through the Website and to enable You to use some of its features. They help to authenticate users and prevent fraudulent use of user accounts. Without these Cookies, the services that You have asked for cannot be provided, and We only use these Cookies to provide You with those services. Cookies Policy / Notice Acceptance Cookies Type: Persistent Cookies Administered by: Us Purpose: These Cookies identify if users have accepted the use of cookies on the Website. Functionality Cookies Type: Persistent Cookies Administered by: Us Purpose: These Cookies allow us to remember choices You make when You use the Website, such as remembering your login details or language preference. The purpose of these Cookies is to provide You with a more personal experience and to avoid You having to re-enter your preferences every time You use the Website. For more information about the cookies we use and your choices regarding cookies, please visit our Cookies Policy or the Cookies section of our Privacy Policy.

The Company may use Personal Data for the following purposes: To provide and maintain our Service, including to monitor the usage of our Service. To manage Your Account: to manage Your registration as a user of the Service. The Personal Data You provide can give You access to different functionalities of the Service that are available to You as a registered user. For the performance of a contract: the development, compliance and undertaking of the purchase contract for the products, items or services You have purchased or of any other contract with Us through the Service. To contact You: To contact You by email, telephone calls, SMS, or other equivalent forms of electronic communication, such as a mobile application’s push notifications regarding updates or informative communications related to the functionalities, products or contracted services, including the security updates, when necessary or reasonable for their implementation. To provide You with news, special offers and general information about other goods, services and events which we offer that are similar to those that you have already purchased or enquired about unless You have opted not to receive such information. To manage Your requests: To attend and manage Your requests to Us. For business transfers: We may use Your information to evaluate or conduct a merger, divestiture, restructuring, reorganization, dissolution, or other sale or transfer of some or all of Our assets, whether as a going concern or as part of bankruptcy, liquidation, or similar proceeding, in which Personal Data held by Us about our Service users is among the assets transferred. For other purposes: We may use Your information for other purposes, such as data analysis, identifying usage trends, determining the effectiveness of our promotional campaigns and to evaluate and improve our Service, products, services, marketing and your experience. We may share Your personal information in the following situations: With Service Providers: We may share Your personal information with Service Providers to monitor and analyze the use of our Service, to contact You. For business transfers: We may share or transfer Your personal information in connection with, or during negotiations of, any merger, sale of Company assets, financing, or acquisition of all or a portion of Our business to another company. With Affiliates: We may share Your information with Our affiliates, in which case we will require those affiliates to honor this Privacy Policy. Affiliates include Our parent company and any other subsidiaries, joint venture partners or other companies that We control or that are under common control with Us. With business partners: We may share Your information with Our business partners to offer You certain products, services or promotions. With other users: when You share personal information or otherwise interact in the public areas with other users, such information may be viewed by all users and may be publicly distributed outside. With Your consent: We may disclose Your personal information for any other purpose with Your consent.

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Your information, including Personal Data, is processed at the Company’s operating offices and in any other places where the parties involved in the processing are located. It means that this information may be transferred to — and maintained on — computers located outside of Your state, province, country or other governmental jurisdiction where the data protection laws may differ than those from Your jurisdiction. Your consent to this Privacy Policy followed by Your submission of such information represents Your agreement to that transfer. The Company will take all steps reasonably necessary to ensure that Your data is treated securely and in accordance with this Privacy Policy and no transfer of Your Personal Data will take place to an organization or a country unless there are adequate controls in place including the security of Your data and other personal information.

Business Transactions If the Company is involved in a merger, acquisition or asset sale, Your Personal Data may be transferred. We will provide notice before Your Personal Data is transferred and becomes subject to a different Privacy Policy. Law enforcement Under certain circumstances, the Company may be required to disclose Your Personal Data if required to do so by law or in response to valid requests by public authorities (e.g. a court or a government agency). Other legal requirements The Company may disclose Your Personal Data in the good faith belief that such action is necessary to: Comply with a legal obligation Protect and defend the rights or property of the Company Prevent or investigate possible wrongdoing in connection with the Service Protect the personal safety of Users of the Service or the public Protect against legal liability Security of Your Personal Data The security of Your Personal Data is important to Us, but remember that no method of transmission over the Internet, or method of electronic storage is 100% secure. While We strive to use commercially acceptable means to protect Your Personal Data, We cannot guarantee its absolute security. Children’s Privacy Our Service does not address anyone under the age of 13. We do not knowingly collect personally identifiable information from anyone under the age of 13. If You are a parent or guardian and You are aware that Your child has provided Us with Personal Data, please contact Us. If We become aware that We have collected Personal Data from anyone under the age of 13 without verification of parental consent, We take steps to remove that information from Our servers. If We need to rely on consent as a legal basis for processing Your information and Your country requires consent from a parent, We may require Your parent’s consent before We collect and use that information. Links to Other Websites Our Service may contain links to other websites that are not operated by Us. If You click on a third party link, You will be directed to that third party’s site. We strongly advise You to review the Privacy Policy of every site You visit. We have no control over and assume no responsibility for the content, privacy policies or practices of any third party sites or services. Changes to this Privacy Policy We may update Our Privacy Policy from time to time. We will notify You of any changes by posting the new Privacy Policy on this page. We will let You know via email and/or a prominent notice on Our Service, prior to the change becoming effective and update the “Last updated” date at the top of this Privacy Policy. You are advised to review this Privacy Policy periodically for any changes. Changes to this Privacy Policy are effective when they are posted on this page. Contact Us If you have any questions about this Privacy Policy, You can contact us: By email: info@worldofwhisky.co.uk

Disclaimer: You must be 18 years or older to purchase alcohol-based products. Information provided by World of whisky group is of a purely general nature to inform you of the whisky cask industry, and it does not always relate to trades, sales or returns carried out or achieved by us. Please note that any numerical figures or investment performance results mentioned on our website, connected or related sites and content are based on historical data and are provided for informational purposes only. Past performance is not indicative of future results, and there are no guarantees of any specific investment returns. All investments involve risks, and you should carefully consider your own financial circumstances and seek professional advice before making any investment decisions. Do not invest unless you are prepared to lose the money you have invested. Whisky casks held in HMRC bonded facility are CGT exempt but world of whisky group employees are not tax advisors and cannot advise on the tax benefits of asset investment. Tax treatment is subject to HMRC guidelines. If you require tax advice on asset investment, you should seek the advice of a qualified tax advisor. World of whisky group is not authorised or regulated by the Financial Conduct Authority, and we do not offer any specific financial advice on the use of assets as investments. Fees do apply after year 5 please see our terms and conditions on our purchase agreements Casks: Cask services are chargeable to you, including regauging, samples, and photographs. All casks are stored within HMRC-bonded warehouses and are subject to strict rules and regulations set by HMRC. If you wish to sample or bottle your cask, duty and VAT will be due before the whisky or rum has been bottled and the finished goods are removed from the HMRC-bonded warehouses. This remains the responsibility of the cask owner. “New Make” spirit has to be matured for 3 years, during which time its alcoholic strength could reduce. In addition, the volume of spirit will decrease over time (“the Angels’ share”). For the product to be classed as “whisky”, it must retain a minimum strength of 40%. World of Whisky Group will not be responsible or liable for any loss or damage incurred by you or any third party arising out of, or in connection with, any use of the information within this website (other than with regards to any duty or liability that we are unable to limit or exclude by law or under the applicable regulatory system) and any such liability is hereby expressly disclaimed. 1. https://www.rarewhisky101.com/indices/market-performanceindices/rw-apex-indices 2. https://www.scotch-whisky.org.uk/insights/facts-figures/ 3. https://www.scotch-whisky.org.uk/newsroom/scotch-whiskyexports-on-the-up-in-2018/ 4. https://www.whiskystats.net 5. Visit Scotland, Scotland’s Whisky Map, https://www. visitscotland.com/see-do/food-drink/whisky/distilleries/ 6. https://www.thearmchairtrader.com/how-to-invest-in-whisky 7. https://www.knightfrank.com/wealthreport/2019/luxuryspending/luxury-investment-index 8. https://www.whiskystats.net/market-analysis/the-whiskystatsannual-report-of-2018-i-ii/ 9. https://abcnews.go.com/International/biggest-scotch-whiskyexport-market-now-us/story?id=61046742 10. https://www.distilledspirits.org/wp-content/uploads/2019/04/ Scotch-2018.pdf 11. https://www.thedrinksbusiness.com/2019/02/us-first-tobecome-a-billion-pound-market-for-scotch/ 12. https://www.themacallan.com/en 1 13. https://www.thespiritsbusiness.com/2019/04/macallanmaster-distiller-moves-to-bladnoch/ 14. https://www.paperturn-view.com/uk/compliance-whiskeywealthclub-com/whisky-wealth-club-scotch-brochure-2020-march?pid=Nzg78364&v=5