Sultanate supports taxes on whiskey (she'd call it whisky) (10)
I believe the answer is:
scotswoman
'she'd call it whisky' is the definition.
I can't tell whether this definition defines the answer.
'sultanate supports taxes on whiskey' is the wordplay.
'sultanate' becomes 'oman' (Sultanate of Oman, Middle Eastern country).
'supports' means one lot of letters go next to another (bottom letters provide a support for the top ones).
'taxes' becomes 'scots' (I've seen this before).
'on' says to put letters next to each other.
'whiskey' becomes 'W' (phonetic alphabet: alpha, bravo, charlie etc.).
'scots'+'w'='scotsw'
'oman' after 'scotsw' is 'SCOTSWOMAN'.
Can you help me to learn more?
(Another definition for scotswoman that I've seen is " Celt".)