The International Committee of the Red Cross (ICRC) report on the treatment of Iraqi detainees by coalition troops has not been published officially but leaked copies of the document are available on the Wall Street Journal's website.
The report does not generally distinguish between British and American forces but there are specific criticisms which appear to be aimed at areas under British command. Those are:
The ICRC examined the arrest of nine men, one of whom died, by coalition forces in Basra on 13 September 2003.
"Following their arrest, the nine men were made to kneel, face and hands against the ground, as if in a prayer position.
"The soldiers stamped on the back of the neck of those raising their head. They confiscated their money without issuing a receipt."
The report says the men were later "severely beaten" by coalition troops.
"One of the arrestees died following the ill-treatment... Prior to his death, his co-arrestees heard him screaming and asking for assistance."
The report says the death certificate for the 28-year-old married father-of-two mentioned "cardio-respiratory arrest - asphyxia" as the condition leading to his death but said its cause was "unknown" and should be referred to the coroner.
Eyewitnesses told the ICRC the man had a broken nose, several broken
ribs and cuts to the face "consistent with beatings".
On 3 October, the commander of the coalition forces in Basra offered the man's father his condolences, said an investigation had been launched and that those responsible would be punished, the report continues.
It says two of the other men arrested were put in hospital with "severe injuries".
Concerns are raised about the interrogation section of the Umm Qasr camp, run initially by British forces, then by the Americans, and from 25 September 2003 by British troops again.
The ICRC told the commander of British Armed Forces on 1 April 2003 at the coalition central command base in Doha about ill-treatment used by military intelligence officers at the camp.
"This intervention had the immediate effect to stop the systematic use of hoods and flexi-cuffs in the interrogation section of Umm Qasr."
A man "claimed his car was confiscated when he was arrested by the CF (Coalition Forces) in Basra on 16 July 2003", adds the report.