I think Pat covered it all in the original thread, but for me, the answer has to be The Mighty Boosh.
Its a work of utter, utter genius. Im disgusted that BBC2 have put it on at such a crappy time. Its funnier than The Smoking Room, and Little Britain (which while amusing, is just an extention on the "wait for the catchphrase" humour of The Fast Show, and it can get boring after a while) The Boosh deserved better than what the BBC did to it.
Peep Show
Just very, very funny, and a very original twist on a classic odd couple comedy situation. Fantastic stuff.
Shameless
As has already been mentioned, its not really a comedy, but more of a light hearted drama, like Auf Wiedersehen pet was, but it is beautifully written and charmingly funny. It also conains one of the great TV characters, Frank Gallagher.
Cant wait for the new episodes.