Was the address correct on the V5C at the time of the alleged contravention?
Either way, you are dealing with (not so) Smart Parking who recently jumped ship for the BPA to the IPC, so no amount of appealing would work.
Any appeal must received by the operator within 28 days from the date of "receipt" of the Notice, not the date of "issue". Even though they say that it is supposed to be within 28 days of "issue", their Code of Practice says "receipt". Not that this would help you much at this stage anyway.
If you follow the advice, you won't be paying a penny to (not so) Smart. Without knowing the date of the alleged contravention and the date they issued the Notice to Keeper (NtK), it is now advised that you do the following...
Ignore all useless debt recovery letters. Never, ever, EVER enter into communication with a powerless debt collector. All they can do is try to persuade the low-hanging fruit on the gullible tree to pay up out of ignorance and fear. You can safely ignore anything from a debt collector.
When you eventually receive a Letter of Claim (LoC), which is the case of (not so) Smart is likely to be from their preferred bulk litigator of choice, DCB Legal, let us know an we will provide a suitable response. IN due course you will receive an N1SDT Claim Form from the CNBC. Show it to us only redacting your personal info, the claim number and the MCOL password. Leave ALL dates showing, especially the issue date.
We will provide advice on how to respond and what deadlines you have ti submit a defence. We will provide a template defence and then you go through the process until eventually the claim is either struck out or discontinued.