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First of all - just wanted to show some gratitude for all the available resources on this forum (particularly the Newbies guide). Without them I would be utterly lost,
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I'm afraid you are still 'lost'. The NEWBIES FAQ sticky makes it clear that the identity of the driver should never be revealed.
Secondly, as Smart do not rely on the Protection of Freedoms Act 2012, they cannot hold the keeper liable. The NtK will be in your mother's name, and she is bombproof if the NtK (since I last saw one) does not meet PoFA requirements.
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Should I attach evidence of my parking ticket and a formalised explanation using my points above, or should I demand a POPLA code and do this at the next stage of appeal?
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Did you not read in the sticky that the PPC will ignore any mitigating circumstances and will almost always (despite good reasons put forward) reject the appeal.
It's the one-size-fits all initial appeal from the NEWBIES FAQ sticky, post #1 that should be used - but if the NtK is in your mother's name,
she must appeal. You can do the work, but it must be done in your mother's name.
We cannot provide you with a silver bullet to get you out of this. You have to be in for the long run, and need to involve yourself in research and work for you to get rid of this. It is not simple. We will help, but can't do it for you.
Give a man a fish, and you feed him for a day; show him how to catch fish, and you feed him for a lifetime.