Keep in mind that the 20% VAT in the UK is included in the British prices, while sales tax (where applicable) is not included in the JC Penney pricing.
re: Oak Furniture Land and VAT/Sales Tax/cheaper UK prices.
The furniture is likely manufactured in the EU, thus there import tariffs and shipping to the UK are much smaller than the cost to import and ship to the single US location, likely being the reason the same chest of drawers is almost double in price.