Sadly, the great tradition of British TV Comedy seems to have dried up. Most of my recent favourites have been American. I agree with Rick that The Simpsons has some of the sharpest writing anywhere, and I'd include Frasier, Seinfeld and Larry Sanders as examples of how TV writing can be funny and intelligent, but is rarely either. I can't think of any really must-see British comedies in recent years. As DMcG says HIGNFY at least has some funny lines (even if they're not necessarily as impromptu as we're led to believe).