Broadly speaking, carb timing doesn't impact fat loss to any measurable degree.

However, if timing your carbohydrate intake in a certain way helps you to adhere to a calorie deficit, then that would be important to you as an individual.

Evidence shows that having carbs at any time of day will support fat loss if a calorie deficit is maintained.

Greater weight loss and hormonal changes after 6 months diet with carbohydrates eaten mostly at dinner.  (Sofer et al, 2011) (PubMed Link) (Full Text) 

• Participants saw a number of benefits with carbohydrate consumption in the evening.

  • Greater average weight loss, 12kg vs 9kg over 9 months.

  • Reported greater feelings of fullness.

  • Reduced abdominal circumference.

  • Improved hormonal profile

We also know from research that having carbs earlier in the day also works.

High caloric intake at breakfast vs. dinner differentially influences weight loss of overweight and obese women.  (Jakubowicz et al, 2013) (PubMed Link) (Full Text) 

• Participants following the diet with more carbs/calories in the earlier part of the day experienced:

  • Greater weight loss and waist circumference reduction.

  • Significantly higher feelings of fullness.

  • "...our results demonstrate that high-calorie breakfast shows increased compliance and is more beneficial than high-calorie dinner for weight loss, insulin sensitivity, and hunger suppression."

So what's the practical approach you should adopt?

Your primary focus should be on sticking to your calorie deficit.

Whichever approach to carbohydrate timing helps you achieve that, is the right one for you.

Experiment with different approaches to carb intake during the day. 

Do you feel fuller having meals with larger carbohydrate content in the earlier or latter part of the day?

Are evening meals more sociable, making more calories in the evening a more logical solution?

Ultimately, find what works for you through trial and error.

And a final note on body composition.

There's evidence to suggest that grouping the intake of your carbs at certain times of day may have a small, yet significant improvement in body composition.

• Intermittent versus daily calorie restriction: which diet regimen is more effective for weight loss? (Varady, 2011) (PubMed Link)