This model is from one of Spinmaster’s 2021 sets, the 21201 Racing Vehicles 10-in-1 set.
This model pictured is slightly modified from the manuals in that the wheels are secured using rods and plastic collars instead of long bolts. The other modification is the colour of some of the long bolts used; in the set they are black.
The model builds nicely, though I feel that an 8 year old may have issues, in that some assemblies are very tricky. A comprehensive manual is provided with further models available online from the Meccano website.