I personally prefer British TV comedy, which has had the likes of Fawlty Towers, The Young Ones, Father Ted, The IT Crowd, Spaced, Blackadder etc etc. I also like programmes such as Mock The Week, Have I Got News For You and QI. I can't really think of a comparison with American TV.
When you compare American comedy (with the exception of animated shows), the humor doesn't quite hit the mark for me. Friends and Scrubs (especially) have just got stale in my opinion.
American drama, on the other hand, I find to be much better than British drama. Shows like Dexter, House, Prison Break (the first two seasons at least), are just much better made.