This is an early spring composite but is quite easy to identify as it flowers before the leaves show. In this case the dead leaves (whitish bits in the photo) of last year's plant are visible but there aren't even any buds of this year's leaves to be seen.
The latin name reflects that coltsfoot has been used as a cough remedy for centuries (Latin: tussis = cough). A tea can be made and drunk to soothe a dry cough and in some parts of the world the leaves are smoked in herbal tobacco for the same effect.
Frodsham marsh 3rd March 2005
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Added on March 3rd 2005