Here you go:
Dear City of Westminster,
We challenge liability for PCN WE5188847A on the following grounds. Firstly we had lent this vehicle to Mr Movieman9000, whose father has recently passed away. Mr Movieman9000 was engaged in clearing his father's flat at (insert address) and we understand that PCN WE51888480 which was issued at the same time and has since been cancelled. In the first instance we would ask that the PCN be cancelled on compassionate grounds, given the driver's circumstances.
In any even it does not appear to us that PCN WE5188847A was properly issued. We had no notice of this PCN until we received the Notice to Owner, and Mr Movieman9000 did not find this PCN attached to the vehicle, there are no photos confirming this second PCN was served. Furthermore even if PCN WE5188847A had been properly served this PCN was issued at 12:10, just 1 minute after PCN WE51888480 was issued to the same vehicle for the same contravention. While there might be some scope for debate of whether consecutive PCNs can be issued for the same contravention on consecutive days, there can be no sensible suggestion that a second PCN can be issued 1 minute after the previous one, or else a CEO could simply issue 1 PCN a minute which would result in PCNs totalling £7,800 an hour, discounted to £3,900 if paid within 14 days, this would clearly be absurd.
In light of the above the PCN should be cancelled in any event.
Yours faithfully,
(friend's name)
For and on behalf of (Company name) Ltd