I asked the same question to my pre-reg tutor a while ago and we couldn't really find a satisfying answer.
Crit care's post above is interesting however the half life of the drug is very long (~70 hours) so taking it at night would have little impact on drug-plasma concentrations unlike simvastatin for example (~3 hours).
To add onto it all...apparently it can cause drowsiness in some patients, hence take it at night. But in about 9% of patients it can cause insomnia (ironic?!?) so they can take it in the morning. I guess due to the long half life of the drug it shouldn't really matter when you take the drug.
Found it amongst all the sites offering me to buy aricept!