we take a vat of filtered home made wine. Or we get a large vat of low alcohol drinks – duty paid. New world wine is probably the best. We add ½ a teaspoon of caramel, we buy from a cook's store or supermarket.
We attach a small vacuum pump, - or use a hand powered vacuum pump. The first ½ a cup0full, we throw away – that will be methanol from home brew. The rest we collect in a flask. Which has a lid we can cover it with.
The note of the vacuum pump changes, or the fluid stops coming out. We change to a large jug. We pump out half the vacuum – which will be pure water. We then add the first liquid, which is pure alcohol back – do not drink it – it will evaporate in your mouth, and you will get very drunk.
My mother still insists one of my brother's friends walked on 3 legs. You will get not distiller odour – though do outside in an outhouse.
You now have high alcohol drink. It will taste like it has been distilled – due to the caramel. But you paid no high duty – only low duty for your wine. Or free for home brew.
Keep the drink safe – where you can enjoy a tipple. Do not keep it in the house, where strangers can see you drinking high alcohol drinks.
So you do not buy whiskey or other spirits – you make your own duty free high alcohol drinks. Keep the high duty drinks in the house, for guests.
The spirits law cover distilled drinks. You do not use a still. It does not cover evaporation fortified drinks – though the science has been known for 150 years. And taught in high school.