In IE10 (on both Windows 7 and Windows 8), if you select a file to be uploaded, then remove it, you are then unable to select a new file. The file selection dialog opens when the "Select File" button is clicked, and you can select a file, but the file information is not displayed, and clicking the "Upload" button does nothing. Something is obviously not quite getting cleared out when removing the previously selected file.
This can all be seen using the sample site: http://www.asp.net/ajaxLibrary/AjaxControlToolkitSampleSite/AjaxFileUpload/AjaxFileUpload.aspx
This can all be seen using the sample site: http://www.asp.net/ajaxLibrary/AjaxControlToolkitSampleSite/AjaxFileUpload/AjaxFileUpload.aspx