Curb Your Enthusiasm and Frasier are the only decent sitcoms from the USA. I also have a somewhat inexplicable liking for Family Guy.
Fawlty Towers, Blackadder, One Foot In The Grave, Black Books, Peep Show, The Vicar of Dibley, The Green Wing, The Smoking Room and The League of Gentleman are all hilarious comedies. Despite the major geographical difference, I'm going to lump Father Ted onto that list as well. If any Irish people object to that, please step forward now. Chewin' The Fat started off very well, but deriorated into the same old mush by series 3. Little Britain is just ****e, and it always has been. We've also got shows like Have I Got News For You, Room 101, Q.I., etc. And, for the most part, our stand up comedians are much better.
I'd say we've got the better share of comedies.