I am ASSUMING that this is for a std chamber; not a "tight neck" like many shoot in benchrest. All brass, even Lapua, will be uneven in thickness at the neck. You cut the necks to make that OD more uniform. Especially with a std chamber, you don't want to take too much off the neck wall thickness, because doing so means the remaining brass has to expand that much further to get a good seal upon firing. Excessive clearance will lead to premature neck cracking for that reason. So what you want to do is turn the neck just enough to take off the thickest spots.
FIRST, and VERY important, trim all the brass to exactly the same length. If you don't, your neck cutting tool is going to either cut too short, leaving some of the neck uncut near the shoulder, or it will cut some brass too far into the shoulder, weakening the case.
You next need to run the brass over an expander mandrel, to make sure it is round and opened up to PRECISELY the right ID for the cutting tool's mandrel. So you want to buy your expander mandrel and your cutter from the same company to make sure you have a perfect match.
Measure the existing brass wall thickness at 3 0r 4 spots on the neck. You want to cut that brass just so the high spots come off, not necessarily the entire circumference of the neck. (That could lead to excessive clearance.)
When you buy the tools from 21st Century, they may have many choices.
http://www.xxicsi.com/neck-turning-tool-kit.html
I like the titanium nitride because they can run without lube if you cut slowly and don't allow the tools to heat up.
You need to adjust the cutting depth so that only the high spots are taken off. Do this very slowly and measure the results. Adjust the DEPTH of cut so that the cutter just kisses the shoulder. (The reason you need the correct ANGLE on the cutter). Now lock everything down gently, and cut another piece and measure it to see if anything shifted.
Keep some ice wrapped in a towel handy so you can rest the cutting tool on it between cuts to keep it cool.
IF you had a tight neck, you would cut all the way around so that the loaded round would have about .0015" RADIAL clearance or .003" total clearance. (For example, a .262 6mm neck chamber needs the brass to be cut to about .008" thickness. .264 + .008 + .008 = .259").
Hope that helped.
By the way, many now go with "no turn " necks in benchrest because the task is so tedious, and you are better off spending your time learning how to read the wind.
And as far as inside neck reaming goes, every time I tried it, I ruined more brass than I fixed. My suggestion is don't do it. Leave THAT to the experts, who know how to remove the dreaded "donut". With a std chambering such as I described, you need not worry about a donut forming.
http://www.6mmbr.com/neckturningbasics.html (note that article is about 14 years old I think...)