Hi, yeah as the above poster mentioned it all depends on your price range.
I know estee lauder are doing an offer at the moment, where if you buy any perfume you get a whole make up kit inc bags/brushes for £49.99. Have a look at boots or any estee lauder desk!
You could keep the perfume and give her the make up kit!
Also i like a lot of people would LOVE to get MAC make up as a gift. Depending on your budget you could maybes buy her a few eyshadows/blushers/essential brush/fix plus and then give her a gift voucher so she can buy her own foundation. Again everything depends on your budget!
ooo i know mac holiday collection is out next week- i know there is like a mineralized kit coming out, maybe consider that? Holiday collection brushes?