A theoretical analysis of 2,3 sigmatropic shifts in allylic sulfilimines and sulfoximines

Abstract Ab initio calculations at the level MP4(SDTQ,full)/6-31G*//MP2(full)/6-31G* + AVZPE(MP2(full)/6-31G*) support the experimental observation that allylic sulfoximines do not undergo 2,3 sigmatropic shifts. This process is hindered by a high kinetic barrier although the reaction is strongly exothermic.