The car in the image is a Matchbox Models of Yesteryear Y-24, specifically a 1928 Bugatti Type 44.
This model is:
Manufacturer: Matchbox, part of their "Models of Yesteryear" series.
Model: Y-24, representing a 1928 Bugatti Type 44.
Appearance: Typically features a black body with contrasting yellow panels, as seen in the image.