Rising Damp
Curb Your Enthusiasm + Seinfeld
Fawlty Towers
Help (a new program broadcasting on BBC2/Sunday - worth a look)
... not a massive fan of "Little Britain", personally I think it is over rated and lacks subtlety.
The problem for many comedy shows, especially in the UK, are the script writers. They appear to desire bad language and gross sexual material in an attempt to 'shock' the audience into submission. The current batch of comedies show cased on BBC3, mostly display this tendency. When compared to the genius of Fawlty Towers, they lack charm.