@H C Andersen if you tick the "Don't use smileys." box you can turn off the emoticons, I've done this for you in the post above.
@taketheg here is a representation for you:
Dear London Borough of Wandsworth,
We challenge liability for PCN WA87448436 on the ground that the penalty charge notice has been served out of time. Obviously if the council wants to claim any exemption for the primary limitation period, the burden of proof rests on the council.
Yours faithfully,
As my colleague above says, contact the dealer and get copies of any correspondence they have received from, or sent to the council.