I loved Red Dwarf when I was a kid, there was just something so surreal about it that made me fall in love with it, but in recent memory I have to say Spaced is my favourite British comedy so far, followed closely by Peep Show.
As far as American comedy shows are concerned... I have to go pretty much exclusively go with animated shows like The Venture Bros., The Simpsons, Freakazoid (and any other show produced by Bruce Timm and Steven Spielberg), Futurama, and King of the Hill. I've left a lot off, but those are the American comedy shows I love the most.
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