Diageo, owner of several beverage brands such as Johnnie Walker, Smirnoff, Guinness and others, has announced that UK HMRC intends to issue preliminary notices of assessment under the new Diverted Profits Tax (DPT) regime that require Diageo to pay additional tax and interest of approximately GBP 107 million in the aggregate for the financial years ended 30 June 2015 and 30 June 2016. The pending DPT assessment reportedly relates to Diageo's Amsterdam-based product development for its brands…