As usual, Smart Parking are making no attempt to comply with Schedule 4 of the Protection of Freedoms Act, which would allow them to recover the charge from the registered keeper.
As such, if the company named on the notice is the registered keeper of the car with the V5C in their possession, they can appeal along the lines of the below:
Dear Sirs,
We have received your Parking Charge Notice (Ref: ________) for vehicle registration mark ____ ___, in which you allege that the driver has incurred a parking charge. We note from your correspondence that you are not seeking to hold us liable as the registered keeper, under Schedule 4 of the Protection of Freedoms Act 2012 ("The Act").
There is no obligation to name the driver and we will not be doing so. We are therefore unable to help you further with this matter, and look forward to your confirmation that the charge has been cancelled. If you choose to decline this appeal, you must issue a POPLA code.
Yours,
This appeal has had a 100% success rate so far. Be sure to appeal as the keeper only, and check your spam email for their reply. If the company is not the registered keeper (if its a lease car for example), let us know as the appeal will need to be slightly different.