EMOTIONS will be running high today when the first of the victims of the Tunisia terror attack are brought back home to their loved ones.

The first flight is due to touch down this afternoon at RAF Brize Norton in Oxfordshire, where families are expected to attend the difficult process of repatriation.

The inquest is to be overseen as a single inquiry by the West London coroner and it is thought a series of post-mortems will have to be undertaken before their bodies can be released for funerals.

Downing Street confirmed 24 British victims out of an expected total of 30 had now been fully identified. Work is on-going with the Tunisian authorities to confirm the identities of the other six UK nationals. The repatriation process could take a number of days.

David Cameron's spokeswoman said: "We are in discussion with the Scottish Government and the families about how this process works," stressing how all the UK victims would receive the "full respect they deserve" during the process of repatriation.

It has been confirmed that, as well as Jim McQuire, 66, and his wife Ann McQuire, 63, from Cumbernauld, and Billy Graham, 51 and his wife Lisa, 50, from Bankfoot, Perthshire, were also victims of the massacre at the beach in Sousse on Friday.

John Swinney, the Deputy First Minister and MSP for North Perthshire, paid tribute to the Grahams, his constituents, whom, he said, were simply enjoying a relaxing holiday when they became victims of "a wicked crime".

"There are no words that can explain the awfulness of this act. We must all remain resolute in our determination to defeat terrorism," he declared. First Minister Nicola Sturgeon also offered her "deepest condolences" to the families.

Meantime, all of the wounded, thought to number around 35, have now returned to the UK; including four of the more seriously injured, who were medically evacuated by the RAF. They are undergoing treatment in hospitals in Birmingham, Oxford, Plymouth and London. At least one person is believed to have life-threatening injuries.

Graphic details of the terror incident continued to be told by witnesses. Paul Short from Northumberland recalled how he saw the terrorist less than 50 metres away with the gun strung on his back. He was "taking pictures of the bodies and laughing," said Mr Short.

Philip Hammond, the Foreign Secretary, chaired another meeting of the Cobra emergency committee, attended by representatives of the Metropolitan Police and the security services as well as Mr Swinney via video-link.

Afterwards, the Secretary of State said the spread of Islamic State into Libya had helped sow the seeds for the Tunisia beach attack.

His comments came as it was revealed the gunman - 23-year-old student Seifeddine Rezgui , who murdered 38 people before he was shot dead by police - had attended a terrorist training camp in Libya at the same time as the attackers who had killed 22 people at the Bardo Museum in the capital Tunis in March.

It was also suggested Rezgui had links to Saifallah Ben Hassine, a fanatic who was based in London for at least three years and who was a follower of the controversial cleric Abu Qatada.

"The thing that has changed is the spread of IS into the ungoverned territory of Libya, a neighbouring country to Tunisia," said Mr Hammond.

While Rezgui is thought to have acted alone in the beach shooting, the Tunisian authorities believe he had accomplices, who helped him; providing weapons and logistical support. They are quizzing seven suspected associates.

On Friday, as well as the minute's silence across the UK at noon - precisely a week from the terror attack - Downing Street confirmed all UK Government buildings would fly their flags at half-mast on that day as a sign of respect; Buckingham Palace also intended to fly the royal standard at half-mast, it said.