Thank you for the reply.   Sorry for the confusion. The letter on the 21/12/17 was the parking fine and he responded to them with a letter dated 1st January 2018 with evidence of why he parked in the area but they sent a rejection notice.   They stated that he could appeal on a Notice to Owner however it did not arrive until the appeal time had run out and he was unable to appeal.   He sent a letter to this affect on 2nd April and they stated it was 'unfortunate' and he should c