UK, of course!
British humour is the best! I suppose because we're descendants of BRITISHERS', we can relate to their humour better.
I just can't take to American humour at all. It certainly took a divergent path to the British!
There were/are just SO many good Brit shows, think, 'Not Only, but Also', 'the Two Ronnies', 'dad's Army', 'It ain't half hot mum', 'The Goodies' et al.