Chris Morgan, head of tax policy at KPMG, said: "A charity payment has to be claimed against tax".
The report said more than $5bn worth of deductions were claimed against petroleum revenues in the 18 months to December 2015.
If the winner has already made a booking at Heyford House, the prize cannot be claimed against this booking.
So too would allowing the value of gifts of artworks, made while the donor is still alive, to be claimed against income tax, as is the case with gifts of quoted shares or property.
These uncapped credits, which are available through year-end 2016, can be claimed against the AMT.
These uncapped credits are available through year-end 2016 and can be claimed against the AMT.
Yet most such credits can't be claimed against the AMT.
The credits can be claimed against profits made within three years of the losses.
Panorama has obtained the list and spoke to people whose salaries had been claimed against the government grant.
At that point they are first used to offset any gain from the sale and then, if you still have losses, can be claimed against your other income.
At that point the losses offset any gain on the property and, if any are left, can be claimed against regular income.
