I think I figured out the trick for the front wheels, see those triangle shaped tab things on the side, they need to be out of the way 1st. Flip them so they're pointing straight out, then squeeze the tires together and rotate.
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I guess they're supposed to be the front shocks for the tires.

Yeah that was a real pain to transform that front tire, I think I eventually ended up either forcing it to turn or I twisted something the right way by accident. I've only transformed it once, I'll try again and see if there's a logical method :) I'll get pics of the instructions up on my site too later.