Remove the mortar, gives Brit normal mortar but gives RE ability to dig-in heavy weapons (Mortar=> Mortar Pit, HMG=> MG nest, ATG => AT emplacements) at a cost like 100mp. Emplacements buff Heavy Weapon stat slightly but new emplacements does not have brace and heavy weapon can dismount themselves and retreat to base if it destroyed.
For teching UK can choose either AEC(this thing needs to be buffed badly, also it should have some AI capability like give them MG upgrade) or Bofor + ability to dig-in team weapons).
Currently mortar pit is the only indirect unit of Brit that is not total crap (the other two options are Base Arty and Suxton).
With the flame +ISG nerf, emplacements are viable now, oh and Firefly is amazing vs heavy tanks.
My strat:
3 IS (Send the first IS to the enemy cutoff or nearest VP/fuel, preferably those points that building can overlook, 2nd IS cap 1VP than assist 1st IS if needed, 3rd IS cap point/fuel) than
MG if the other guy go Osttruppen/Gren/Volk spam
Else T2 => RE => Mortar Pit + Bofor (The order and placement is entirely dependent on you, the general rule is open space for Bofor, Mortar Pit behind shot blocker, place them so that Mortar Pit can cover 2 VP and Bofor can cover 1 VP and your cutoff, again highly dependent on map, veto shit like Minsk Pocket and Road to Kharkov, you can't destroy those annoying trees, seriously trees can withstand 290mm Spigot round wtf).
After that it really depends, get ATG if you think the other guy rush vehicle (you can also consider getting ATG before emplacements against strat like OKW Mechanized HQ or Stug E).
Hopefully after getting yourself a nice and shiny triplex of Bofor Mortar Pit and Forward Assembly (Don't dis this building, reinforce + Emplacements bonus is really good, do remember to use Bofor Barrage, it completely demolish blob and any heavy weapons in the radius).
T3: Cromwell if your opponent like to use PzIV or Ostwind, else goes Firefly or Churchill
Why Firefly? This tank have crazy pen and hax-acc (seriously the gun is like a hit-scan weapon), with 2 of these guys you can even kill Elefant from the front. Tulips is perfect for those big fat Axis heavies. In ultra late game, 2 Firefly + Hammer package (Speed + Tracking) and Axis player might forget about their armor.
Using Firefly: This tank is made for shoot and scoot, while the alpha is amazing, it has shit reload (unless it was vetted and/or command bonus) so just advance, shoot and reverse. Rinse and repeat until the Axis tank go away. Do not use it like a mobile 6-pounder, think of these guys as Sniper. Do it enough time and you can even bait the enemy into 6-pounder/Mines trap.
If Axis decides to play PzIV horde, go Churchill, Firefly has trouble trading hit with a Puma, while Churchill, well a Churchill + ATG wall + command vehicle and might as well told them to 'Come at me Bro'.
In general, playing Brit is about unit preservation and map control, always keep at least 1 VP because without Mortar/Sniper Support IS sucks at attacking.
Counter: usually I lose due to Volks or Gren + Sniper argressive game play, Axis player vs UKF is like Soviet vs OH: multiple Volks/Gren attacking from different direction: disrupting the UKF, do not give them room to establish emplacements. As long as you can build a nice triplex, everything is replaceable. Brit is most vulnerable in midgame when establishing emplacements, after that it's like playing in ez mode.
Just my 2 cents after 50+ game as UKF, any feedback is welcomed.
Maybe increase IS reinforce cost to around 30mp to help OH early games. The biggest offense I have with the UKF is that their unit performance is so varied: you got amazing units like IS, Vickers, 6-pounder, AT sniper while you also got shit like UC, AEC, AT IS (PTRS Cons are better than them in very way), also nobody use base arty like ever and Royal Arty is crap, like NKVD-crap.
Mortar HT is only good if UKF does not have royal engineer, better to invest 105mm Howitzer and try to use sniper, with the flame nerf Mortar HT is not all that useful.
I play UK, the guy spams like 4 Mortar HT and he still can't kill Mortar Pit, too much of it and your tech is seriously delayed.
Note for UKF: if Axis is seriously committed to arty war, dual Mortar Pit beats everything, especially with Command Vehicle free Recon. (1 Mortar Pit takes 8 popcap, same as IS, less than Sniper 9 popcap).
I don't care about new factions, as long as my game does not result in bugsplat. If Relic really want to add a new faction, they should introduce Afrika Corps, desert map Afrika Corps vs Brit.
IRL, arty is used to break stalemate and apply pressure on the enemy. In COH2, arty is used to wipe enemy squad at HQ when they retreat or used as a long range sniper cannon (B4, LeIG, Pak Howie). Frankly, vCOH do indirect better than the mess of COH2.
If Relic decides to buff flames, plz increase Fighting Position and Brit Emplacements' resistance to flames cuz currently they are barely able to survive flame nades and flame mortar.