I'm no physicist, but I assume the answer to that will be the Special Theory of Relativity.
Light (photons) are generally regarded (though it may be a bit of a simplification) as having no mass. Relativity suggests that mass increases as you approach the speed of light, and that the energy required to approach the speed of light also increases. Clearly, the mass of a sub-atomic particle is pretty tiny, but assuming that the implications of the Special Theory of Relativity are correct, then even that tiny mass is going to require, in effect, infinite energy to reach
c. And as we can't supply limitless energy, we can't get even something as small in mass as a neutron to reach
c. We can, it seems, get very, very close, though.
And if anyone that actually knows what they're talking about can put it better than that, and they probably can, feel free.