I suppose the question is "which tax payer?" Which is unclear because really it's the "employee" (in the sense that an organisation could be considered an employee at any rate) of a democratically elected government which in principle predominantly represents people who pay tax in general but also some who can't or don't.

And one of their roles is in ensuring the interests of those lower down the income scale (which in this case even includes senior salaried professionals and only moderately successful business owners) such that they do not have an undue burden simply because somebody with far, far greater means has decided to arrange themselves some kind of labyrinthe with the express purpose of ensuring they outwit the rest of society. In this case it of course makes sense to make them feel the burden of their own creation rather than burdening the rest of society with it.