Here goes:
For the woman who has everything (does such a female exist?)
1) Magazine subscription, a gift which lasts all year (and often has freebies attached)
2) Spa day for 2 at a 5* hotel.
3) Champagne afternoon tea at a premium hotel, Claridges, The Ritz, The Goring, Browns, Mandarin Oriental...I've been to them all and all treat you like royalty.
4) An M&S beauty advent calendar.
5) Cashmere scarf nicely wrapped in coloured tissue etc.
6) Leather gloves.
7) 'Red Letter Day' gift card. I have done a day clay pigeon shooting, an afternoon with owls (cute and funny) and a solo parachute jump (a great way to get rid of a tiresome friend)
Many options, balloon trip with bubbly, driving a lambo etc.
8) Professional photo shoot.
9) Dinner on the Orient Express or similar.
10) Drinks, dinner and dancing onboard a Thames riverboat.