Investigations of the Thermal Responsiveness of 1,4,2‐Oxathiazoles

Abstract The first systematic study of the thermal rearrangement/fragmentation of 5,5‐disubstituted 1,4,2‐oxathiazoles into isothiocyanates is reported. Structure–activity relationships reveal that the choice of substituent at the 5‐position of the 1,4,2‐oxathiazoles is the predominant factor to influence the ease of fragmentation.