Looks like a WW1 one pounder projectile.
Its not been fired, the driving band is not engraved.
He's done the right thing contacting the authorities, much better to be safe.
As for it being buried - who knows why, could be it was something brought back from the war that someone didn't want to keep so dug a hole.
Dave.
See attached link for more details.
http://en.wikipedia.org/wiki/QF_1_pounder_pom-pom







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