I don't feel like anyone could definitively call any comedy the "best in the world." To me, comedy is so subjective and I think British comedy (like American comedy) is influenced by the culture. There are some things that can be funny irrespective of what culture you're raised with, and others that take that familiarity to fully enjoy. I'm American and my husband is English and we have English comedies that we both love, and some he loves that I really don't "get" as such. Same the other way around. In some of these instances though its that the comedy is making references I don't (or didn't at the time) get, or it's mocking a type of person he/other people from where he's from encounter a lot.
I've thought an american film was hilarious, only for my husband to go "it's not really funny, you'd never meet someone like that??" and I'd be shocked, because i've known plenty of people like that character.
I think comedy is just so cultural and there are reasons that it's funny to someone from that culture that others can or can't get on to. Like Bottom, my husband loves it but it's just the kind of show I find myself staring off into space and watching the clock to.