Tax relief for shooting trophy

A client provided an annual party for his staff in the form of clay pigeon shooting tuition, followed by a competition. He provided a trophy for the winner of the competition, engraved with the company name and the winner's name. The winner will hold it for a year, then the competition will be held again next Christmas. I now see from his books that the trophy is an antique, for which the company paid nearly £600 plus another £100 for engraving. I am wondering if it is corporation tax deductible and also if it counts as a taxable benefit in the hands of the lucky winner. What do you think?