In the days of printing with metal type sorts, it was common to rotate letters and digits 180° to create new symbols.
This was a cheap way to extend the alphabet that didn't require purchasing or cutting custom sorts.
In the eighteenth-century Caslon metal fonts, the British pound sign (£) was set with a rotated italic uppercase J.
Additional small cap forms are found in the literature (e.g. turned ᴀ ʟ ᴜ), but are not supported as of Unicode 17.
Reversed L, ⟨⅃⟩, can stand in for a rotated gamma Γ, though Unicode defines it as sans serif.
In some older British texts, it was used as a superscript ⟨c⟩ to abbreviate for the Scottish name element Mac/Mc, also written as Mac/Mc, thus yielding M‘, as in M‘Culloch.