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Jimmy Carr: Funny Business

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"Point proven and no offence taken, and that's quite an achievement."

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As a regular panellist or host on imported UK TV shows it's a very much toned-down version of Jimmy Carr that we usually see in Australia. His live show is where he is at his audaciously offensive best, though.

It's an expected, immediately low tone he set as he opened with gags about Oscar Pistorius. Then, as he mixed quickfire pun-laden one-liners with jokes on such taboo topics as incest, homosexuality and abortion, he pushed even lower.

No matter how graphic he became, his quick-wittedness and cheeky approach really let him get away with anything, even with individuals in the theatre. Indeed, audience participation was encouraged. While a session devoted to heckles and full-on insults demonstrated his caustic putdowns it was a touch overlong, as was his second half open forum on favourite sexual deviances and their names.

Carr likened his unfiltered joke-writing approach to having Tourette's and in a very brief philosophical moment explained his belief that just because something is 'wrong' doesn't mean it's not funny. He then closed with the most boundary-pushing distasteful material he could muster, all of which continued to get big laughs.

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Point proven and no offence taken, and that's quite an achievement.