I currently use the Hyper X Cloud II;
Out of all the headsets I have owned, these have to be the most comfortable, best sound quality and ease of controls.
You can toggle the surround sound on and off with just a button which makes it really easy to test the difference when playing a game or what not.
Although I've never tried a headset over £150 I would have to say out of the few I have in the £80-130 bracket, I'd still pick the Hyper X Cloud II which falls in the £70 area.

I use Logitech G933 for PS4 and Pc and they are my favorite headset I have ever owned. They are super comfortable and I can hear everything, they also have surround sound

I thoughrouly enjoy my Bose QC15