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Hello, I am a solicitor with 20 years experience. I will try to answer this for you.
If your tree is overhanging her garden and causing damage to her car then in theory you might have some responsibility. However, has she complained before about this. If not, this will help you. Also, leaves damaging a car? I would think that would need the leaves to be on the car for some time. So it may well be that the real cause of any damage is her failure to look after her car properly.
In addition, to the extent that the tree overhangs her land she has the right to maintain it and chop off branches etc. Is she hasn't done this and is suffering as a result then this is not your fault.
So, there is a slim theoretical chance that you are responsible but it is very unlikely to be a real risk.
you should use the information above to politely tell her you don't agree you are liable.