1-benzyl-4-aza-1-azoniabicyclo[2.2.2]octane periodate: a mild and efficient oxidant for the cleavage of oxime double bonds under anhydrous conditions

1-Benzyl-4-aza-1-azoniabicyclo [2.2.2]octane periodate (BAABCP) (1), readily prepared from commercially available 1,4-diazabicyclo[2.2.2] octane (DABCO) and sodium periodate, converts oximes and alpha-sulfinyl oximes to the corresponding carbonyl compounds and beta-keto sulfoxides, respectively, in high yields and high enantiomeric purity.