In my opinion Heaven and hell don't exist.
Hell moreso, its a stupid idea and I can't bring myself to believe it. In my opinion, when the spirit leaves its shell, it's no longer caught up in human conditional morals and standards, superficiality and pettiness.
So hell and heaven come across as an absolute joke to me.
A least with heaven and hell we have to find out whether or not it exists. If reincarnation is true, why don't you remember your past lives?
It's for your soul to learn. Deep inside you, the memories are still there. (Of course I have no proof, it's just what I believe)
As for no proof nothing exists, I know for a fact you're wrong. I talk very openly about this stuff with Mum, and she's told me what she's seen.