The subject seems to be a small office block at the foot of a hill in a wood. The style and location of the office block suggests to me something of Bauhaus-influenced architecture. A German landscape maybe? Could be a modern take on the old German Romantic fondness for churches in wooded mountains!
The work seems contemporary, certainly post-Pollock (he must have influenced the way the small branches are depicted) and probably much more recent - late 20th century or even early this century?
Connection to James McBey - the artist is maybe a print-maker as well as a landscape painter?