Mr Miners told the court that at the time of his investigations in 2002 and 2003 he was employed at Private Investigations and was asked to look into the matter by a private insurance company
He said his initial "pretext" inquiries involved visiting the Brennans' Pyes Pa home on March 3, 2002, during which he spoke to Mrs Brennan who told him about their plans to have a display of their products at the NZ Motor Show at Claudelands Event Centre in Hamilton.
Mr Miners said he did not speak to Mr Brennan but saw him working in the workshop.
When he attended the motor show in March 2002, all his discussions about Brennan Racing's range of products and their activities were with Mr Brennan, he said. "Grant led me to believe he undertook all the [engineering] work in the business."
Mr Miners said that on August 7, 2003, he conducted a formal interview with Mr Brennan, also attended by Mrs Brennan, an ACC staff member and the Brennans' support person.
Mr Brennan had been asked how he was able to compete in high-performance V8 motor racing at Mansfield and Pukekohe in 2002 if, as he claimed, he had difficulties driving a car on a public road.
"Grant said the two things were quite different and told me that he found he could race at 100 miles an hour [161km/h] on a race track but can't drive around Tauranga," Mr Miners said.
When Mr Brennan was questioned about how he could drive a 10-tonne truck to and from one of those meetings over a period of six hours, he had responded that he could not remember.
The defendants denied he was doing any engineering work in the business, Mr Miners said.
A former client of the Brennans also gave evidence of work done on a car.
Gordon Burr said after he learned the Brennans owned the top half of an original engine for a 1977 Alfa Romeo he negotiated to buy it from Mr Brennan, as well as having him build the bottom half.
Mr Burr said he was led to believe Mr Brennan carried out the majority of the work himself, and all his discussions about the specialist work done were with Mr Brennan.
The judge-alone trial continues on Monday.