This is the engine deck of a Tiger, and a man is detaching an air intake pipe from a Feifel air filter. The open end of the pipe, at our left, has a fine mesh or gauze covering. By drawing air from above the engine deck, it avoided much of the dust that could be thrown up by the moving vehicle.
At the right of the photo we can see that the exhaust muffler is surrounded by a sheet-metal shield and has a cover plate supported above it. These were added because the first Tigers, operating near Leningrad, could be seen too easily thanks to flames coming from their exhausts.
The barbed wire surrounding the tank, and the fact that this photograph is from the British archive, implies that this is Tiger 131 being examined in Tunisia.