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All games (not just 40k) involve 5, or sometimes 6 elements.

1. Players
2. Objectives
3. Assets
4. Environment
5. Mechanics
6. (not always employed) Referee

40k is not a refereed game (that's not to say you won't have them at tournaments, etc, but its not like football where referees are essential to make rules calls or an RPG where you need a referee in order to play at all) so that's one thing we can ignore.

For the rest:

1. Players - 40k is generally a 2-player game which simplifies the tactical consideration to 'your effect on the game' and 'their effect on the game'.
This may sound obvious, but what it means is that to help you win you need to look at the way you and your opponent play.
Is your opponent naturally cautious, preferring to advance steadily through cover and only committing to an engagement when they have overwhelming force? Or are they more gung-ho, sending leading elements in fast and hard and hoping they don't get isolated?
Do they prefer to outshoot you, outfight you or outmanoeuvre you?

Always play to make it hard for your opponent. If they are cautious, play quickly and aggressively. Get units in close and force the pace. If he is aggressive, back off and deny them targets, frustrate them into making a mistake that will leave their forward units easy pickings cut off from support.


2. Objectives - Its been said before, but keep your eyes on the prize. 40k has objectives, make sure you can achieve them, or failing that deny them to your opponent.
In a KP mission, take every opportunity to deny your opponents KP's. Some of this can be done in list selection, but it can influence your in-game tactics too. If a unit is close to being destroyed, look to withdraw it out of sight, forcing your opponent to either ignore it (KP saved) or pursue it. If they pursue, they have a unit that has broken formation. Have a reserve unit that can bring down such pursuers. Use your retreating weaker units to draw your opponent into a trap.
On the offensive, pick your targets carefully - especially in turns 4 and 5. Remember the game can end at any time and you need to rack up points. Look at easy to kill units or finishing off weakened units. Only when faced with a serious threat should you ignore easy KP's and if you do - make sure you kill the threatening unit! If you don't you've not got any score at all.

In objective missions, keep in mind which your scoring units are. Its impossible to win without at least one still alive and on an objective (although you can still get a draw). Protect your scoring units and target your opponents. If the objectives are well dug in, get scoring units in there early with good support and force your opponent to take you on. If the objectives are exposed time your run. Too early and you'll lose the unit to enemy action, too late and you may not get there in time. Be aware of the distances involved.


3. Assets - Your assets in a game of 40k are, of course, your armies. Unlike a game of chess or an historical recreation where the forces are pre-selected, we have an astonishing range of options to choose from. So much has been said about list building I'll skip over it except for the following points:

Have a plan FIRST! The 'classic' power-gaming approach to army list selection is to find the best unit you can and spam the hell out it (eg the Kantor/Sternguard army).
The problem with this approach is that you end up with any army that may or may not suit you. Instead, decide how you want to approach the game, then find the best units to do the job and spam them!

Second is to have the courage of your convictions. You need (particularly for a tournament) to have elements of your army that can threaten light infantry hordes, elite heavy infantry, transports/light vehicles and main battle tanks. What you can do is restrict your opponents ability to do damage by focussing on one or two of these types of unit to build your own army.
If you do this (and I'd advise it) stick to it. If you want to go all infantry so as to waste your opponents anti-armour, don't be tempted to chuck a couple of vehicles in there for the hell of it. They'll die quickly and you'll be at a disadvantage.

Only include units that have a purpose, that fir your plan - and that don't give your opponent an easy time.


4. Environment - Its tempting to think of the board as your environment in 40k, but don't be fooled! Both ON and OFF the board become part of the environment thanks to reserve units (especially ones which can deep strike or outflank).
Take a moment before every game to study the board. Look at which terrain elements will block LOS, which have objectives (if applicable), where are the obvious firelanes? Some parts of the board should present themselves as obvious no-go areas because they are on obvious enemy firelanes. When you deploy you can create your own such areas for your opponent, but be clear of your purpose.
If you put 3 devastator squads in buildings overlooking an open plain, don't think your opponent will deploy or move within it - you can't rely on them being stupid and handing you victory. Deploy like this so as to force your opponent to deploy and move elsewhere on the board - in terrain that suits you.
Remember also that your own movement can create zones of threat (especially when moving tanks or assault troops). If your opponent enters these areas, punish them, but rely rather that they will skirt them to try and preserve their own force. In effect, use your movement to shepherd you enemy to where you want, setting them up for a later attack.

You can combine these ideas with reserve units, so be aware of where they will arrive. Units which come on as normal reserves are reliable. You can pick any point on your board edge and they don't scatter - the only downside is not knowing when they'll turn up. Doubling up on such units is a good idea, because you can increase your chances of the reserve ding what you need it to do (for example, a Tau player could keep two Railheads off the board when facing SM LR's. When they become available, put them on where they can get a clear first shot, preferably out of range of return fire).
Once again, know your reserves and have a plan for them.


5. Mechanics - these are the rules of the game. Know them and use them.
As a simple example, SM assault troops move 12" and assault 6". If you can remain over 18" away from them at all times, then the points your opponent spent to get them are a waste. Throw Shrike into the mix and they can fleet, giving them an extra d6" movement. Its much harder to keep your distance, so they move up the priority list for shooting.
'Mathhammer' things. Not obsessively, but give your self an idea of how things work. Eldar Starcannons and Scatter Lasers have the same range and strength but different AP's and ROF's. Against basic marines, a starcannon will kill 0.833, a scatter laser will kill 0.556. Against tau both will kill 0.833 firewarriors with a single burst. Against orks the starcannon still kills 0.833 but the scatter laser has gone up to 1.667.
You can use this to give yourself an idea of which attacks have a better mathematical chance of succeeding. Of course luck and dice play a part but such things average out over time. Good target selection will increase your success in the long run.

You don't need to be a picky 'rules-lawyer', but knowing the rules will let you better assess situations. Use this knowledge to determine which enemy units pose a higher threat and destroy them first unless you have a good (objective-driven) reason to go for something different.