Summary of main observation and conclusion
The first comprehensive I(III)―X (X = F, Br, CN, N3, CF3, etc.) bond dissociation energy (BDE) scales for benziodoxol(on)e‐based hypervalent iodine reagents have been developed by virtue of DFT calculations. Excellent correlation is observed between the I(III)―X BDEs and the X―H BDEs, offering a powerful avenue to quickly estimate the group‐transfer ability of a novel benziodoxol(on)e‐based hypervalent reagent.