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No best answer has yet been selected by sarahsterry. Once a best answer has been selected, it will be shown here.
For more on marking an answer as the "Best Answer", please visit our FAQ.They used to be white on a background but this was changed in 1973 to the current reflective plates so that unlit vehicles could be seen more easily at night.
There is a principal that no white light should be displayed at the rear of a vehicle so they were made yellow at the back. This is so you can tell the direction of motion.
The white light at the rear on the reversing light is because effectively when a vehicle is reversing the rear is the front - I suppose technically when reversing the headlights should go red, but that'd just be silly!