Found this B&W pic at a local military show recently. Thought some forum members might find it interesting. No information provided on where or when but I have some thoughts. Let's see what the forum members observe.
Typical of an area shelled with mortars. We used to find all our tailfin assemblies either just on surface or slightly imbedded. Many would shy away thinking it was a blind bomb but once you explain how a ten pound bomb would disappear into the ground they get it. Can't say for sure which exact caliber of mortar those are from by the pic. Seems an HE bomb explodes and goes straight outward allowing the tailfin to go down through the explosion undamaged. WP isn't much different except there was casing remaining as well.
I don't think they're Brit. The British 2" mortar round had tail fins that sloped from the top to the bottom. All the 3" mortar rounds had two circular holes in each fin save a few that had two holes and a crosswise slot. The 4.2" rounds all had 3 holes in the fins except the drill rounds.
They COULD be US issue. Here's tailfin assemblies from 60mm first and 81mm second. They're identical except size. Thus what I stated about having them in hand. I think they're US issue.