You do realise that she still has to pay the tax bill, right?
Being declared bankrupt doesn't wipe the slate clean.
This makes is worse in my view. If she has to pay come what may and has to sell off the family silver to do this it beggars belief that her common law husband hasn't at the very least lent her the money out of his purse. Surely it would be better if she owed him the money instead of the taxman. Unbelievable.