Tax on award from legal action?

Hello

A relative of mine was recently awarded by the courts a substantial sum of money as a result of a legal action she took against the former employer of her husband. Her husband died as a result of negligent health & safety conditions in his place of work. Is she liable for tax on this award? She is an old age pensioner.

Thank you

If it was a personal injuries compensation award then perhaps [broken link removed] is of relevance?