Hi Kev: the TR4 had seized plugs (in fairness it had been off the road for twenty three years). I got some movement on them, and added some penetrating oil (as you have).
The trick then is simply to keep rocking them back and forth only undoing them a fraction each time, and every time wind them back in (not tight tight, but just nippied back up). I've always thought that doing this helps 'squidge' (technical term

) the corrosion out of the threads, rather than just jamming it tighter and tighter.
When the plugs are finally out, take one of the old ones, and run a hacksaw cut diagonally across the thread, holding the blade so that when you put the plug back in it scrapes the cylinder head thread clean (bit like a tap, or thread chaser). Wire brush the plug, blow clean, oil it, and run it partly into the plug hole. Take it out, wipe off the (now mucky) oil and repeat.
It's amazing how much muck you can drag out. Doing it this way, any debris gets trapped in your hacksaw cut, rather than simply being pushed down into the cylinder by new new plugs.
HTH
BTW, I then keep one of the old plugs in the car's tool roll: ideal for quick ignition checks if it fails to start one day

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