It's all a matter of personal taste really. Anything before the year 2000 I'd have to give the edge to Britain. Men Behaving Badly, Blackadder, Only Fools and Horses, Red Dwarf, The Brittas Empire, One foot in the Grave, Keeping up Appearances. I actually really dislike most British comedy now. My Family used to be ok...anything with Ricky Gervais in it, or with his name attached to it makes me turn over. The portly one from Mitchell and Webb with the funny voice annoys me, the IT Crowd was ok for a series maybe.
On the other hand I love Rules of Engagement, 30 Rock, Two and a Half Men, King of Queens, Fraiser, The Big Bang Theory. Hell, I even thought Blue Mountain State was funny.
Ultimately it's what appeals to the individual at any given time. Just because I can't abide Ricky Gervais doesn't mean I think everyone should hate him, he's just not my cup of tea because he's an arrogant prick with his head far too up his own arse.