J. M. E. McTaggart of Cambridge University, argued that minds alone exist and only relate to each other through love. Space, time and material objects are unreal. In The Unreality of Time he argued that time is an illusion because it is impossible to produce a coherent account of a sequence of events. The Nature of Existence (1927) contained his arguments that space, time, and matter cannot possibly be real. In his Studies in Hegelian Cosmology (Cambridge, 1901, p196) he declared that metaphysics are not relevant to social and political action. McTaggart "thought that Hegel was wrong in supposing that metaphysics could show that the state is more than a means to the good of the individuals who compose it". For McTaggart "philosophy can give us very little, if any, guidance in action... Why should a Hegelian citizen be surprised that his belief as to the organic nature of the Absolute does not help him in deciding how to vote? Would a Hegelian engineer be reasonable in expecting that his belief that all matter is spirit should help him in planning a bridge?

With what university is J.M.E. McTaggart affiliated?