Top Gear isn't a comedy. It's a motor show that is usually satirical.
The best comedy absolutely ever is Arrested Development but that's American
The second best comedy absolutely ever is Not Going Out (Other than Season 1 you laugh several times per minute without fail absolutely every minute without fail and even Season 1 is better than anything else other than Arrested Development and is still super hilarious).
So I'll go for Not Going Out (By far the best thing on British TV. Even better than Only Fools and Horses (Not even joking))
Wait a minute, why isn't Not Going out up there? That's one of the most famous ones of the modern era.
English
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I know Top Gear is not really a comedy, but it is a funny show. So I'll allow it.