This piece of fairly basic raw material is Japanese Yew (Taxus cuspidata).
As the name suggests, the species is a native of Japan but this example was never near that country and was in fact most likely grown from seed in a horticultural nursery in the UK. It is very well used to our conditions making it easy to keep and develop as bonsai.
Although quite basic, I think that the twin trunk design makes the potential for this tree promising with the right growth, pruning and shaping. It is 48cm. high with branches spreading to 25cm. Across the base of the main trunk it is 2cm.
The plastic rectangular training pot measures 29x21x8cm.