As mentioned above, plate ("shop window" in those UK workshop books) glass can be used as a surface plate, meaning it can be used as a reference when making a surface plate. You can also use the ways of a lathe as a reference: put the plate on the carriage, an indicator in a surface gauge on the ways, and run the gage back and forth to get readings of the surface, incrementing position with the carriage between sweeps.
In regards to the squaring, there are a few things to check: burrs on the corner of the workpiece, the vise itself lifting when clamping force is applied, that sort of thing. Put an indicator on the work when tightening the clamp in the vise and see if it moves. If there is movement, you may need to pound the piece down with a hammer, or put a shim on the opposite end - or it could just be loose vise faces. Also, try putting some vaseline on the parallels to hold them in place while you tighten the vise - it could be that one of them is moving up and throwing off the other.