Town meet the Poppies home and away in the space of seven days on Boxing Day and New Year’s Day.
Luton’s opponents have been hit with a transfer embargo recently which has seen them forced to field a host of youth players, though former Luton players Sol Davis and Stephen O’Leary have remained at the club.
Neilson said: “Yes, they’ve had a lot of off the field politics, but when 11 players go on a pitch, they’re going to make it hard for us.
“If you look at the team that played last time, there was some experience there. They’ve got one or two younger players who want to prove themselves playing against one of the big fish in the league.
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“Teams always lift their game and the same thing will happen again.
“No team in this league is an easy game, so we’ll respect them but go out and try to win the game.
“We know we have to give it our best shot and hopefully with our ability, it will shine through.”
Poppies boss Mark Stimson is hopeful of fielding his strongest side for the clash including former Hatter O’Leary, who played over 100 times for Luton.
He said: “As an ex-Luton player, I’m sure he’ll want to be available for those games.”
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