Who are you actually paying?
I believe that when you pay Google for advertising, you are paying "Google Ireland" and when you order from Amazon, you are ordering from "Amazon Luxembourg" - who then pay/subcontract to "Amazon UK" to actually fulfil your order. So in neither of these cases are "diverted profits" going to apply as you are actually paying non-UK entities. Yes, you can probably try and "fine" Amazon UK or Google UK (which, IIRC, provides support and/or "marketing recommendations/introduction to Ireland sales reps"), but they don't actually "make" money or receive payments from UK people - so that won't work..
Another lot of bluster to make it actually look like they are doing something in the run up to the election...
Biting the hand that feeds IT
