These are the standard British issue "ammunition boots" which were worn by through WW2 by the Brits, Cds, and others. They were made for durability, not for comfort.
When I joined the Army in 1964 we were issued 2 pairs. By that time the boot had been changed to have a hard rubber sole, one reason being to provide better traction when mounting tanks and other vehicles. The boots still had the rough pebble grain exterior. You kept one pair as issued for use in the field and had the second pair modified as a parade boot. This involved "spooning" or buffing off the pebble exterior, inserting a leather toe cap, adding a double leather sole and triple heel, and having a horseshoe put on the heel and a steel cleat on the front of the sole-all the better for square bashing. The durn things must have weighed 10 lbs each, incl at least 1 lb of spitshined Kiwi, when you were done, but they were a thing of beauty and a joy to behold.
In these pre-combat boot days they were topped off with cloth puttees, again a pair for the field and another for parade. The puttee was about the stupidest thing going and was a retrograde step from the canvas gaiters worn in WW2.