UPDATE:
There are two more recent books that you definitely need to check out when writing packages:
Advanced R from Hadley Wickham, explaining about environments and other advanced topics.
R Packages from Hadley Wickham, giving a great guide for package writing
There isn't one book or style guide for writing R packages; there are numerous books about R that include package writing etc, and the R internals give you a style guide as well.
R coding standards from R internals
The books that contain the most advanced information about R as a programming language are in my view the following two:
R programming for bioinformatics from Robert Gentleman
Software for data analysis: Programming with R from John Chambers
Both books give a lot of insight in R itself and contain useful style tips. Gentleman focuses on object oriented programming (as Bioconductor is largely S4 based), and Chambers is difficult to read but a rich information mine.
Next to that, you have a lot of information on stackoverflow to get ideas:
Coding practice in R : what are the advantages and disadvantages of different styles?
Function commenting conventions in R
any R style guide / checker?
What is your preferred style for naming variables in R?
Common R idioms
But basically you'll have to sit down with your team and agree on a standard. There's no 'best' way, so you all just have to agree on a good way you all use in order to keep the code consistent.