I've bought a mini IPad for my daughters Xmas present. Do I back it up to my IPad or create her a new iTunes account. She is 8 years old

You can have more than one iPad on an iTunes account. Each device will be seen by their own unique names. You can only sync a device with iTines. You can create an iTunes account but, as I said, you don't have to.

Basically its up to you.

You can create a new account just for her, though it doesn;t have to have an email registered to her. It can be one of your emails if you have more than one, or a generic one for the iPad.

If you want to share your purchased Apps and movies with her, then you would have to use your Apple ID.

Whether or not you want her to be able to buy things from the App Store and iTunes using your Credit card will also define what you'll want to do.

Create the account with your name and contact info. The following was taken directly from the itunes store 'terms and conditions'.

REQUIREMENTS FOR USE OF THE ITUNES SERVICE

This iTunes Service is available for individuals aged 13 years or older. If you are 13 or older but under the age of 18, you should review this Agreement with your parent or guardian to make sure that you and your parent or guardian understand it.

http://www.apple.com/legal/itunes/us/terms.html#GIFTS

That's easily resolved by inputting a valid date of birth. The popint is no she does not have to have her own Apple ID. But if you don't want to share yours , you can create a generic one for the iPad using an alternate email if you have one.

Apple will not allow the creation of an Apple ID for someone less than 13 years old. You will have to create one on her behalf.