Yeah, sorry finchy.
I'm not cringing at all, Frasier was excellent but did, I think, go off the boil. When C4 did a Vote For Your Favourite Frasier, of the 6 choices I was mentally willing the voters to choose Radio Hams, but glumly resigned myself to the certainty they'd choose the Niles & Daphne dancing one, which of course they did, the soppy blighters. Shame, because they went for the gooeyness rather than Radio Hams which is as fine a half-hour of sitcom as you could hope for.
UK comedies - or sitcoms? (I think there's a distinction). Sitcoms - even 3 is hard but Spaced, Porridge and I'm Alan Partridge give an idea of the ground I'd cover. (One Foot, Dead Donkey, Red Dwarf 4 to 6 would also feature highly). For other comedies, I do like the Morris stuff - Day Today, Brass Eye. Fist Of Fun was a real favourite of mine too - Lee & Herring got royally shafted by BBC management though.