The New Statesman magazine published what it claims is a leaked memo from Lord Goldsmith, the Attorney-General, warning that any occupation would be illegal without approval from the United Nations Security Council.

The disclosure will reinforce similar claims made by Clare Short, who also questioned the legality of the current operation in Iraq when she resigned as International Development Secretary.

The memo to Mr Blair was written on March 26, eight days after military action began. The magazine says Lord Goldsmith made clear that all post-war US and British activity in Iraq, beyond essential maintenance of security, would be unlawful without UN authorisation.

A UN resolution on the occupation has been tabled at the Security Council and Downing Street said last night it was optimistic that this would soon by agreed.

A spokesman said: “We do not comment on leaks but we would point out that the Attorney-General is on record saying the military action in Iraq was legal.”

He also read out a statement by Lord Goldmsith last week which said: “I am satisfied that the Government has acted in accordance with international law. It has made clear that it will continue to do so.”

However, Lord Goldsmith’s use of past tense in this statement has already led to calls from the Tories for him to publish his full advice.

According to the New Statesman, the Attorney-General’s memo stated: “My view is that a further Security Council resolution is needed to authorise imposing reform and restructuring of Iraq and its Government.”

Citing the two main pillars of international law, the Geneva Convention and the Hague Regulations, Lord Goldsmith, who is the Government’s legal adviser and sits in the Cabinet, listed the “limitations placed on the authority of an Occupying Power”. These included attempts at “wide-ranging reforms of governmental and administrative structures, any alterations in the status of public officials or judges”, except in exceptional cases, changes to the penal laws, and “the imposition of major structural economic reforms”.

Lord Goldsmith emphasised that any military action must be limited to achieving Iraqi disarmament. He said: “The more the tasks undertaken by an interim administration depart from the main objective, the more difficult it will be to justify the lawfulness of the occupation.”

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