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.
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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.