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The overlap effect can be achieved visually by composing your cell of two parts: a narrow one on the top and a wide one on the bottom. The bottom part is simple: it is a grey rectangle with a text/image component inside. The trick is in the part on the top.
The height of the top part equals the height of the entire colored tab. Your program can put one of two images there - either a tab on top of a narrow gray strip representing the bottom of the prior cell, or a tab on top of a brown background. Inside your tableView:cellForRowAtIndexPath: check the row. If it is zero, pick the image with the brown background; otherwise, pick the image with the grey strip in the background at the top.