A Cromwell of the British 11th Armored Division towing a mostly intact PzKpfw. IV Ausf H.
The Divisional insignia on the right rear fender clearly shows it belonging to the 12 SS Panzer Division.
Being a PzKpfw IV it must belong to II Abteilung and the 837 on the turret further identifies it as being tank number 7 from the Third Platoon of the 8th Company.