A Ministry of Defence Spokesperson said:
“Allegations that the MOD interfered with investigations or prosecution decisions relating to the conduct of UK forces in Iraq and Afghanistan are untrue. Throughout the process the decisions of prosecutors and the investigators have been independent of the MOD and involved external oversight and legal advice.
“Cases were referred to the Service Prosecuting Authority as a result of investigations in both Iraq and Afghanistan. Cases from Iraq were referred as a result of historic investigations. It is untrue to claim cases investigated under Operation Northmoor in Afghanistan were not acted upon. After careful investigation, overseen by a former Chief Constable, no Northmoor cases were referred to prosecutors.
“The Service Police have carried out extensive investigations into allegations about the conduct of UK forces in both Iraq and Afghanistan. The independent Service Prosecuting Authority decided not to prosecute any of the cases referred to it.
“Our military served with great courage and professionalism in Iraq and Afghanistan and we hold them to the highest standards. It is Government policy that military operations are conducted in accordance with the Law of Armed Conflict and where allegations are raised, they are investigated.
“The Sunday Times’ claims have been passed to the Service Police and the Service Prosecuting Authority who remain open to considering allegations.”