Factors that may effect whisky tasting

Some say that the best time to taste whisky is just before lunch, prior the heavier meals of day, but far enough away from breakfast.

I try to sample whisky on an empty stomach or at least two hours after a meal, in the hope that my taste buds have "re-calibrated" to provide as clear a tasting experience as possible.

Not sure what it does for technical tasting, but for enjoyment I have always found that half a glass of non-acidic red wine (Australian Shiraz, for example) makes the following Whisky tastings more enjoyable. Kind of a half-mile warm-up before running a marathon.

If I'm "tasting" whisky to assess it I try to avoid food for an hour or so before, but if I'm just "drinking" whisky to enjoy it I don't mind having nibbles at the same time.

I will also frequently have an after dinner dram without worrying about whether the meal will impact the whisky. Life is too short to be concerned about such matters.