. . . I know that no matter what I buy this person will not like it!
I have a family member who is a real tight wad and resents the spending of money in any form.
I've suggested not exchanging gifts any more but for some reason this was shot down. 
In the past 10 years or so I've bought fun and frivolous gifts. I've bought practical and useful gifts. I've bought 'experience' gifts. I've bought food and drink based gifts. Every time my gifts are criticised as being too costly/useless/silly.
I was pretty well prepared this Christmas and did most of my other gift shopping weeks ago, but I kept looking for this persons gift - hoping that I would find that perfect thing that they would finally be grateful for. I've spent another 3 hours doing this today. Why did I bother!
I have now plumped for something. I think it is both useful and has a sentimental side to it. I don't know why I try so hard to please when I know it's pointless! 