Thermo said:dads army
fawlty towers
Oh yeah - Dad's Army. Of course. I love the bits when Captain Mainwaring doesn't know what to do, then someone suggests the most sensible course of action, then Mainwaring says "I was just waiting to see who would think of that first". Heh heh. It's good as well in the film when no-one will take responsibility for the Germans in the church, not the Police, Fire Brigade etc etc, but the Home Guard do.
Fawlty Towers - Where John Cleese goosesteps. Hilarious.
(Sorry, mentioned the Germans twice. I guess it is quite a big part of our history).
As for American comedy, Will and Grace is OK, Fraser is much better and Sex and The City is funny sometimes. Friends is OK. I can't think of any side-splitting ones though. Do they have genuine comedy shows rather than sitcoms?