Shell Company spreads your money across accounts to increase what every income activity pays. It follows Ale Heist.
Shell Company is entry 7 of 13 in the Swindler branch, one of the three branches (Ringleader, Insider and Swindler) on the Rooks' 39-upgrade board. It is bought with money and materials, not skill points: £5,000, 25 Silk, 25 Chemicals. Before Shell Company unlocks you need Ale Heist.