You can go for:
Under £100: Corsair’s Gaming H2100/ Razer Kraken 7.1 chroma, Roccat Kone XTD, Siberia V2.
More than £100: Sennheiser PC 363D ( I personally prefer it as best gaming headset you can get under £200, as a Ex-FPS gamer this would be my choice).
I found this headset costs £170 in...