Ask ten different gamers the best tactics for a given army and you will get 15 different answers and 60 special circumstances where their "standard" tactics do not apply. The fact of the matter is that every player develops their own strategy and tactics. Some individuals consistently use the same proven methods over and over, while others constantly change their battle plan. The important thing to remember about any tactics (or advice) is to use what works for you. The following article offers a few general principles that will steer you towards some successful tactics.
Principle #1 - Focus On Your Objective
A common misconception about Warhammer 40,000 is that your goal is to wipe out your opponent. If you take a look at the 40k rulebook you'll notice that Games Workshop has devoted a large section to scenarios and missions. A brief glance at the various objectives reveals only a few missions where the main objective is to annihilate your opponent. Many missions require you to claim objectives (table quarters, a landmark, or an object) which means that you can win a game with minimal conflict. This is not to say that you should avoid conflict, as combat is a major part of the game (and a major part of the fun!!). Just keep in mind your mission objective as you advance your troops, and make every action support your ultimate goal.
Principle #2 - Understand Your Army's Strengths and Weaknesses
Every army in 40k has inherent strengths and weaknesses. You should strive to know your army's capabilities so that you can maximize your strong points while minimizing your weak points. If your army is an assault specialist army (Khorne Berserkers, Blood Angels, Orks, Tyranids, etc.) then you will want to maximize you assault potential. If your assault army is fighting a "sit and shoot" army and you decide to sit back and shoot as well, you have failed to properly utilize your strength (plus a dedicated "sit and shoot" army will most likely out-gun you and tear your army to pieces).
Principle #3 - Know Your Enemy's Strengths and Weaknesses
The is the reverse of principle two, and every bit as important. You must understand your opponent so you can maximize your strengths while minimizing theirs. If you are playing Imperial Guard and facing Orks, the last thing you want to do is charge headlong into their advance (the orks are know for their ferocious close combat abilities, while the imperial guard rely on firepower). Read the various army books to get a feel for the various army's that you are likely to encounter. Knowledge is power.
Principle #4 - Use the Terrain on the Battlefield to Your Advantage
Very few battlefields will consist of wide-open plains with no obstructions (or at least they shouldn't). Terrain adds a whole new deminsion to your battle plan. Take advantage of terrain elements to safely maneuver your units, set-up crossfires, or funnel enemy units.
Principle #5 - Mobility is the Key
Most scenarios require you to claim some objective which means that you must move to get there. A solid army will have some durable units that can quickly move around the battlefield to claim objectives or reinforce other units.
Principle #6 - When In Doubt, Shoot It Out
If you are stumped or have made a critical error, don't adabdon all hope. With a little luck (and some good dice rolls) you can recover from certain defeat and even go on to win. If you are unsure about what to do and there is an enemy in range, open fire!! If nothing else, you'll have one less enemy to deal with.