These are what we call the 'YMMV items.' Things that some people find in this work. We call them 'your mileage might vary' because not everyone sees these things in the same way. This starts discussions in the trope lists, a thing we don't want. Please use the discussion page if you'd like to discuss any of these items.
YMMV: The IT Crowd
Complaining about Shows You Don't Watch: Pretty much the case any time a TV critic dismisses the show out of hand because of its production style. Daily Mirror critic Jim Shelley was once asked why he always made snarky, non-specific comments about the show in his column, and replied "I'll start watching the show once Graham Linehan realises it isn't 1995 any more." Even the notoriously Caustic CriticCharlie Brooker has called other critics out on this attitude, despite not actually being a fan of the show himself (which he considers to be decent, but not exceptional).
This also partially contributes to numerous accusations that this show is a 'rip-off' of The Office and similar unflattering comparisons, when even a cursory glance at both shows would reveal that aside from being set in a modern office the two are almost nothing alike. Graham Linehan has been known to get very irate about such comparisons for precisely this reason.
Crosses the Line Twice: "You wouldn't shoot a policeman, and then steal his helmet! You wouldn't go to the toilet in it! You wouldn't mail it to the policeman's grieving widow, and then steal it again!"
Arguably Arson Murder And Jay Walking too, because you kill a policeman, defaecate in his helmet and then simply steal it again.
Renholm's suicide begins as Refuge in Audacity but when he falls past the window later on in a flashback as Moss delivers the line "There's some scary stuff out there" definitely counts.
Dude, Not Funny!: Roy's reaction to people laughing at his charity work for people with permanently crossed eyes.
The jingle to the new emergency number (0118 999 881 999 119 7253) qualifies. So good, someone made a remix of it.
Flanderization: Jen, who started out knowing "the basics" about computers in series 1, but knew next to NOTHING about computers by the time series 4 came around.
Fridge Logic: Lampshaded in "Are We Not Men"- as the credits are rolling at the end, it cuts back to the scene inside a trailer just after the bank robbery, where Roy asks, "Who closed the doors?"
He follows with, "Did you see that ludicrous display last night?"
Whoever drove the truck there?
Perhaps Derrick drove it there before Barry shot him.
Grown the Beard: Season One is a lot weaker than the following series.
YMMV. The first series had Chris Morris, for one thing.