It has been described as the “ideal Lewis acid” because of its high thermal stability and the relative inertness of the B-C bonds. Related fluoro-substituted boron compounds, such as those containing  groups, decompose with formation of B-F bonds. Tris(pentafluorophenyl)borane is thermally stable at temperatures well over 200 °C, resistant to oxygen, and water-tolerant.
It is referred to as an “ideal Lewis acid” because of its high thermal stability and the inertness of B-C bonds. Fluorinated boron compounds with F groups typically decompose via B-F bond formation. Tris(pentafluorophenyl)borane maintains excellent thermal stability at temperatures well above 200 °C, resisting oxygen and water.