Page "Double jeopardy" Paragraph 58

The government is not permitted to appeal or try again after the entry of an acquittal, whether a directed verdict before the case is submitted to the jury, a directed verdict after a deadlocked jury, an appellate reversal for sufficiency ( except by direct appeal to a higher appellate court ), or an " implied acquittal " via conviction of a lesser included offence.

In addition, the government is barred by collateral estoppel from re-litigating against the same defence a fact necessarily found by the jury in a prior acquittal, even if the jury hung on other counts.