In his findings, Mr Justice Humphreys, who is also a High Court judge, said the use of force in the ambush was not justified and the soldiers did not have an honest belief it was necessary in order to prevent loss of life.
A coroner who ruled SAS soldiers were not justified in killing four IRA members in a 1992 ambush in Clonoe, Co Tyrone, is to refer his findings to Northern Ireland’s Director of Public Prosecutions.
Mr Justice Michael Humphreys said he is obliged by law to send a report to the DPP if an inquest he is presiding over discloses evidence that indicates a criminal offence may have been committed.
However, Mr Justice Humphreys said the use of force by the soldiers was, in the circumstances they believed them to be, “not reasonable”.
Earlier this month, Mr Justice Humphreys, who is Northern Ireland’s presiding coroner, delivered his findings at an inquest for the four men.