I am completely and utterly baffled by the runaway success of this show. I had heard so much hype about it that when I finally saw the first episode, I expected to be laughing to the point of tears. Instead, not only did I fail to laugh a single time, I actually groaned in disbelief on several occasions. The jokes were plain and simply awful.
The premise of this show is that it offers a hilarious caricature of life and people in Britain. This is only partially the case. Little Britain's characters do indeed resemble exaggerated versions of people in the UK, and they do mimic some Britishisms such as chavy 'yeah, but no, but yeah'. However, the characters are more like poor impersonations than true caricatures. And they most certainly are not hilarious.
There is no intelligence, depth, wit, sarcasm or insight into anyone or anything. Instead, sketches rely on repetition of lame catch-phrases and complete gross out humor. Even then, the gross-out is so poorly done when compared to shows such as South-Park or Family Guy in which disgusting scenes are used in context and with intelligence. This show cannot possibly appeal to you unless you have a sense of humor which stopped developing in primary school (or you actually are in primary school).
If you want a proper example of funny and witty caricatures of Britian, check out the Catherine Tate Show. The lewd and crude grandmother character is guaranteed to have you in stitches. For other great Brit comedies, check out the Green Wing, the Office, Black Adder and of course, the legendary Monty Python crew.