Carbs are problematic late in the day because insulin sensitivity is poorer then. (Obviously, if you're training in the evening you can still have carbs pre- and post-workout because the workout will obviate the fat storage/insulin sensitivity issues.)
As for late-night meals in general, as long as you're tracking your food intake and making sure what you eat at that time fits into your daily goals, there's nothing wrong with a high-protein/fat meal before bed. The "taper meal size throughout the day" thing is pretty much one of those rules for normal (read: not on this board) dieters who don't have the planning skills/willpower to come up with and stick to a meal plan.
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