Directors

  • Charles Osborn

    Tax Director

    Charles joined haysmacintyre in 1989 and is a Director of tax services. Having previously qualified as a Chartered Accountant, he switched to a career in tax gaining large firm experience.

    His technical expertise centres on the various income and capital taxes, with a mixed corporate and private client portfolio. His work involves both UK and cross-border planning assignments, while he is also responsible for his clients’ various compliance obligations.

    His broadly based advisory work encompasses owner managed businesses, a variety of partnerships and landed estates. Other instructions cover Stamp Duty Land Tax (SDLT) and Annual Tax on Enveloped Dwellings (ATED) matters, share based remuneration planning and non-controversial use of Employee Benefit Trusts (EBT), and involvement also with pension schemes.

    Outside interests, family permitting, include golf and choral singing.

  • Ray Pierce

    Director

    Ray has spent all his professional life, some 40 years, in private practice starting in a five partner practice, before he joined haysmacintyre.

    His clients range from sole traders and partnerships to small and medium sized companies, and he is involved with all aspects of their audit, accountancy and taxation affairs. Ray also has extensive experience of the not for profit sector including charities and clubs.

    The service Ray provides is very hands-on and he has strong relationships with his clients.

    Ray has two grown up daughters which enables him and his wife to take even more city breaks. He also enjoys visiting historic houses and the English countryside.

  • Elena Ramkalawon

    Director

    Elena has over 15 years' of experience assisting corporate clients, ranging from owner managed businesses to UK groups with overseas subsidiaries.

    Elena joined haysmacintyre in 2011 as Audit Manager, having qualified as Chartered Certified Accountant with a top 15 firm and is now a Director in our fast growing outsourced accountancy services team.

    Elena works with clients across a wide range of sectors including financial services, hospitality and property. She supports her clients with their budgeting processes, management accounts and when required, GABRIEL reporting, as well as end of year statutory compliance work. Elena prides herself on having excellent relationships with her clients and on delivering the assignments on time.

  • Tom Stock

    Audit Technical Director

    Tom joined haysmacintyre in 2009 from a top ten audit firm, after qualifying as a Chartered Accountant in 2004.

    As a corporate specialist, Tom manages audits and financial reporting assignments and is involved in financial due diligence projects. His audit clients operate internationally and in a variety of industries, but his particular specialisms are in the property, technology and financial services sectors. Tom is a member of the firm’s Property team.

    Tom is also a member of the firm’s Technical team and advises clients and colleagues on technical auditing and financial reporting issues. This role sees him attend Financial Reporting Council (FRC) and Institute of Chartered Accountants in England and Wales (ICAEW) seminars and other technical courses. He writes technical guidance and articles for haysmacintyre.

    Outside of work, Tom is a fan of live comedy, a keen cricketer and sometime golfer. Having raised thousands of pounds for the Sands charity by completing the London Marathon in 2016, he hopes to do so again.

  • Paul Twydell

    Director

    Paul is a prize winning Chartered Accountant and Chartered Tax Adviser who was appointed a Director in haysmacintyre’s Business Tax team in April 2017.  Paul qualified as a Chartered Accountant in 2007 and joined the haysmacintyre from a top ten firm in September 2013.

    Paul specialises in tax issues concerning businesses within the haysmacintyre creative, media and technology sector and is expert in advising on the Enterprise Investment Scheme (EIS) and associated shareholder matters; a subject upon which he has presented and is published. Paul has further specialisms in employee share scheme matters, including the Enterprise Management Scheme (EMI) scheme and research and development tax relief. Paul is known for being adept in technical matters and being able to turn his hand to some of the more esoteric tax issues which may arise and is one of the firm’s experts on withholding tax.

    Before specialising in tax, Paul was a general accountant for five years and as such is able to advise clients both in relation to accounting and tax matters, as well as being able to assess the commercial implications of transactional activities beyond their tax impact. 

    Outside of work Paul is a keen cyclist and roller-skater, having competed in several skating marathons in the UK and on the continent. A former singer in bands in his younger days, Paul is a fan of alternative music and still enjoys the odd gig. Paul is also a supporter of Humanists UK.