What does BB think YOU raised with UTG? If you are playing TAG (and he knows it) and you have a solid read on him then you must put him on 99-AA, AKo, AKs, AQs (AQo?). It's already HU, so he's not trying to isolate

I'm not convinced he's going for a c/r on the turn. You didn't cap pre-flop and only called the flop, so there's a reasonable chance you'll merely check the turn.

The river bet could be because he puts you on a drawing hand which missed.