The shooting of a tribesman after a funeral could bring the first charge of murder against a member of the SAS.

Army prosecutors are examining evidence against 48 British servicemen involved in shootings and other incidents in which Iraqis were killed or seriously injured. No further trials will take place before the general election expected in May, which will be a relief for Tony Blair, who does not want Iraq to dominate the headlines during the campaign.

The Ministry of Defence said that there had been no government pressure over the timing of any trials. The next court martial, involving seven members of The Parachute Regiment accused of beating to death an 18-year-old at a checkpoint in May 2003, is likely to be held in Kuwait for security reasons because a number of Iraqi civilians will appear as witnesses. This is likely to begin much later in the year.

The SAS man being investigated for murder has not been named, but details of the shooting in Basra on New Year’s Day last year is contained in an MoD document leaked at the weekend. The Royal Military Police report describes how the Iraqi, named as Ghanim Gatteh al-Roomi, was killed in a gunfight with British troops.

The SAS commanding officer and the Director of Special Forces are reported to have argued that the soldier should not be prosecuted because they believe that no crime was committed.

A defence source said last night: “Special forces soldiers are not above the law and they have to be investigated like any other soldier in the British Army if there is a shooting involving a civilian, but insurgents are often civilians and this case is not being flagged up like the ones where there are allegations of abuse.”

The 48 soldiers facing possible prosecution include the 18 highlighted in The Times last week who make up four cases likely to lead to courts martial where Iraqi civilians died after allegedly being abused while in British military detention.

British lawyers are ready to bring more cases of alleged of abuse to British courts and are stepping up their calls for a public inquiry into the servicemen’s behaviour.

General Sir Mike Jackson, Chief of the General Staff, said last week that a senior officer would lead an inquiry into abuse allegations.

The announcement came after three soldiers from the 1st Battalion The Royal Regiment of Fusiliers were jailed for abuse and dismissed from the Army. General Jackson also apologised to the Iraqi people for the abuse of civilians at a British base and said: “The Army sets high standards. Those who fail to meet those standards are and will be called to account”.

The Royal Military Police have investigated 164 incidents in Iraq, 100 involving British personnel being fired on. Others involved traffic accidents or illegally discharging weapons, but most were allegations of abuse, assault and murder.

The MoD said yesterday that in 116 cases it was ruled that no further action should be taken and 31 cases are still being investigated. Nine cases are being examined by the military’s prosecutors and the Crown Prosecution Service.

A further three cases are being considered by commanders of the regiments involved who will decide whether they should be passed to the prosecuting authorities.

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