You know the rules!
Allard K1 with dickey seat
If you look closer You'll see that it is something more than a dickey seat....
Eclipsing roof... Were they earlier than Peugeot?
You mean 1934?
This car is based on an Allard, so this is not possible, but the roof is the key!
Is it the Allard Retractable Hardtop built by J.R.V. Dolphin of Buckingham, England?
I think Otto's got it, and I am just adding a few details. It's dated 1948, and I found a video on the net where you see the retractable top in action. You only see the right side of the car, where there's no sidemounted spare, but it does seem to be the same car.
Yes! This is the Allard Retractable Hardtop built by Col. J.R.V. Dolphin!
1 point goes to Max for spotting the Allard-base and one deserved point for Otto.
More pictures: