If they are beyond an impact driver probably the only solution is to drill the heads off. (You could drill them and use an esi-out, but this is unlikely to be successful; and you risk damaging the thread in the hub.)
Then after the drum is off you will have a short stub that you can slot to remove, having cleaned up the area as much as possible and soaked it in penetrating oil, which will probably work a lot better now since you can get at the back.
Failing all else, you can remove the entire hub and drum as a unit by undoing the wheel bearings, this will also give you access to the rear of the screws to soak properly in penetrating oil.
John
JDNSW
1986 110 County 3.9 diesel
1970 2a 109 2.25 petrol
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