Tazzetta scotica

Tazzetta scotica (Rea) Y.J. Yao & Spooner (illustrated 80% life size) Cup 1–2cm across, remaining tightly cup-shaped when mature, margin irregularly and finely toothed, sessile or with a rudimentary stem; inner surface pale grey-buff, outer lighter due to covering of fine, pale down. Spores 18–23×10–14¼, broadly elliptical, smooth, containing 2 large oil drops. Asci 300×15¼, not blued by iodine. Habitat in damp, mossy woods; spring to autumn. Very rare. Not edible. Note the change in spelling from Tarzetta. In my first book this was determined as Tarzetta cupularis (L. ex Fr.) Lamb, to which it is very closely related.