Pensions: The coalition says higher rate taxpayers should be entitled to 40% relief. Photograph: Ian Mckinnell/Getty Images The government is finalising plans to reform the tax rules around pensions, presenting an opportunity to simplify retirement planning for millions of investors. It has... 

The author rides his bike on the streets of Mexico City Twenty million people, most of them bad drivers, whizzing around a smoggy city a mile above sea level: Mexico City doesn’t seem like the ideal place to navigate by bike. Before I moved here a few months ago, I almost put my Bianchi... 

Ken Clarke’s ‘rehabilitation revolution’ would cut the prison population by just 2,000, according to Ministry of Justice projections. Photograph: Facundo Arrizabalaga/EPA The future of Labour’s massive prison-building programme was put in doubt today by predictions that... 

AP Photo/Paul Sakuma The Motorola logo is seen at the company’s exhibit at the Consumer Electronics Show in Las Vegas. Motorola Inc. said Monday, July 19, 2010, that it is selling most of its wireless network division to Nokia Siemens Networks, a Finnish-German joint venture, for $1.2 billion as part...