Police in the UK have offered a reward for information leading to the arrest of a suspect in a double murder:
Police hunting a man suspected of murdering his ex-partner and her mother believe he is being "protected".
West Midlands Police said a £5,000 reward was being offered for information leading to his arrest.
(BBC News, emphasis mine)
If someone was to provide information and claim the 5,000 GBP, would that be liable for tax? If so, as what- income, 'self-employment'? I'm not sure about the situation in other nations, but it seems as though it would be reportable to the IRS in the US, for example.