Quite late reply and you've probably already gotten one by now, but for anyone else that might be out on the look for a headset...
Under £100?... not sure about the prices though, but I've been involved in the gaming headset market a bit, and owned like 7 different headsets in the past year lol.
I personally have the Logitech G35 as it has everything I want and need, also has the configuration options that are awesome in my eyes.
You have the SteelSeries Siberia V2, which also comes in a different range of colours, even with LEDs on the earcups. Many professional gamers use this headset, as well as SteelSeries 7H headset.
You also have the Corsair lineup, for example I used to have a Corsair Vengeance 1400 analog headset, but they also offer USB versions.
I personally didn't fancy these in the way that the earcups were to large for me, so my ears ended up touching the inside of the earcup which was rather annoying.
Cooler Master (CM) as mentioned above also have some nice headsets.
Roccat Kave 5.1 Solid gaming headset, great and solid headset. Has full 5.1 speakers in it, not virtual surround, but actual speakers inside the earcups. Think it's like 3 speakers in each earcup. Real heavy duty.
But if you want to step up in the big leagues and want the best of the best... then it's Sennheiser.
Either the PC350 or G4ME, they are seemed as some of the best gaming headsets on the market. Although they are quite pricey and would highly recommend a dedicated soundcard to drive them, since they have quite a high ohm, due to they being so premium.
There you have some, just to name a few... as I said, I've done a lot of research since I've been after the best optimal gaming headset for myself and ended up spending quite a lot of useless money on headsets.
At the end of the day, headsets is quite open, in the sense it's hard to really give you any real recommendations... as far as the specs goes, it's alright. But then when it comes to the actual headset itself, it's very hard, since what I want and what feels good on my head, may not be the case for you.
But I hope this has helped you in some way dude!
