Yeah but if you think of shopping/spending money as an adiction like alcohol or gambling etc then not further enabling a problem is the right thing to do. Not that it's clear she has a problem like this but there are instances that could explain his actions.
Its more likely that she worked for a while and then had a period of 'resting' and then the tax bill arrived a year late. Of course her accountant should have advised her to put the taxable amount away somewhere so she could pay it when the bill arrived.
I guess she probably thought her multi millionaire partner would help out. What a tight wad!! I would be quite upset about this treatment if I were her.