Good sensible thread this is--------
and if you do not have a removal tool on hand or if it is a bastard to use and the filter is tight ( and you are sure you have the correct replacement filter on hand! ) simply bash a large screw driver through the side of the flter and apply all the torque you like to teach it a lesson.
If you have hurt yourself getting at things this can be a rewarding exercise but beware when driving in the screw driver otherwise you may get oil in your eye and have even more nice words to utter.
