Tiger and Rose Badge.
On the face of it this looks like a normal Officers Service Dress (OSD) badge but on closer examination it can be seen that the Tiger is right facing and not the normal left facing.
It has been argued that this is part of a pair of inward facing collar badges, however, this picture shows that it was worn in the cap. (It would be reasonable to assume that this photograph negative may have been 'reversed' which would mean the Tiger had also been reversed. It should be noted that of the two officers pictured, one has a left facing Tiger and one has a right facing Tiger)!
Unlike the similar right facing badge shown earlier, this badge is not maker marked and appears to be different to a different maker to the Gaunt marked right facing Tiger badge.