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This will be interesting and likely set a precedent in the EU and US. I have low hopes for any of this sticking, however, as I fully expect Apple to be lobbying hard to the UK government to intervene like MS did. They pretty much berated the UK and called them out on Brexit over a CMA ruling which is dumb as fuck in the context of the competition ruling but politically savvy.
And the Tories tend to be amenable to lobbying, especially if it's in the form of cash.
I mean.... If Apple wants to actually pay some tax instead of hiding it via Ireland then I'm all for that. And if this is a route to getting that tax then maybe it's not so bad? But who am I kidding, the UK government will simply roll over.