The Finance Acts 1998 and 2000: can the owners of agricultural land continue to gain from their capital disposals?

This paper seeks to analyse and discuss, from the perspective of the owners of agricultural land, the main changes to the Capital Gains Tax regime introduced in the Finance Act 1998 and subsequently amended in the Finance Act 2000. The replacement of indexation with a new Taper relief is examined, along with the phasing out of Retirement relief, and the interaction of Taper relief with Rollover relief. The opportunity for tax mitigation by the owners of agricultural land is critically examined.

‘Scripture its own interpreter’: Mary Martha Sherwood, the Bible and female autobiography

This is a reading of the work of Mary Martha Sherwood, the Victorian Evangelist and Children’s Author (and pupil at the Abbey School, Reading). Based upon research on Sherwood’s private correspondences and diary conducted at UCLA with the aid of a Mitzi Myers (this before my arrival at Reading), the essay offers a radical reinterpretation of her work. Previously understood in terms of a rigid, if self-contradictory and ‘anxious’, Evangelism, the essay reads the diary through Sherwood’s little known Biblical scholarship. Through this I argue that Sherwood grants her own writing the status of Biblical truth precisely because of its contradictions and ‘anxiety’.